Glossary · Reading the business
In short
Unpaid or overdue taxes owed to federal, state, or local authorities. These are a red flag for lenders, indicating financial instability or mismanagement.
Any tax delinquencies for the business or its owners will severely impact your 7(a) loan eligibility. You must either resolve them completely or have an Approved Payment Plan in good standing. Lenders will uncover these during due diligence via Tax Transcripts.
SOP 50 10 — Lender and Development Company Loan Programs
U.S. Small Business Administration · SBA Standard Operating Procedure
Last checked 2026-06-15. Official sources control — verify before relying on any rule for a live deal.
Defined by DealRoom.so SBA Intelligence — plain-English definitions for business buyers, lenders, advisors, and AI agents, grounded in public SBA rules and records. Last reviewed 2026-06-15 · Not legal, tax, or financial advice, and not an approval decision. Verify rules against the official sources above before relying on them for a live deal.
Pressure-test the numbers before you make an offer
Send us the asking price and the seller's cash flow — we'll show whether the deal services SBA debt and where the add-backs are likely to hold up.
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