technically, they bought the stock (my son and his partner bought the business and we did the transaction without any real legal advise to save money) and I thought they were responsible for the tax return with the K1's reflecting the 2022 profit based on the percentage of ownership over the calendar year. To me, it seems that the IRS would view us as two different companies and I would file a final 2022 return with a notice of dissolution for my business/EIN
