USA SMLLC - Form 8594 and Balance Sheet

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Have a client that bought a SMLLC with a liquor license. Confirmed by a CPA and his lawyers who closed the deal, the old EIN continued to the new owner. I was also told (though I have not seen the closing docs or contract) the transfer was handled as a "stock" deal, and not an asset sale.

I don't believe there was an agreed valuation of assets or any kind of balance sheet given to the buyer.

- Is a Form 8594 required in this scenario? My client is filing a Schedule C.

- How does one file a correct Form 8594 if there is no asset list and the seller is likely to not file one at all?

Any help here is much appreciated!
 

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