Form 8594 is only necessary when as stated in the instructions "...both the seller and purchaser....."
While the rules "deem" that the assets are sold as noted in a prior comment, this is not the same as a buyer and seller for purposes of form 8594. This would only apply if you actually sold the assets / business to a third party.
Not required for liquidations, which is represented in your facts.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
