I am planning on purchasing a small restaurant in Edgewater Colorado. I am purchasing all of the equipment and material in the building. The building will not be mine. I recently became aware that the current owner is behind on her back taxes. This concerns me. First off all, she has an LLC which owns the Okoboji Inn. She will be taking this LLC with her to wherever she is going. I am opening up a fresh LLC to buy the Okoboji Inn. I am wondering if my new LLC and the purchase of the Okoboji Inn will free me from her back issues. If not, will buying just the assests that are in the building and close the doors on the Okoboji Inn, therefore opening a new restaurant with a new name and everything free me from the current owner and her IRS issues. Please advise. Thank You

Cullen