i) In general. The IRS may take measures other than the tax to protect the government`s interests with respect to liability defined in a proposed temperance agreement or temperance contract. These measures include, for example – in the first instalment of an occasional series of tax issues in share purchase contracts, we discuss the provisions of a share purchase agreement that deal with the target company`s advance taxes. The definition of the “Working Capital” sales contract will be a variant of short-term assets minus short-term liabilities subject to explicit inclusions and exclusions, some of which may be related to the results of due diligence for the target entity. At this stage, it is necessary to take decisive action that the corresponding definition corresponds to the previous wording of the amount of labour capital covered. With respect to taxes: (i) the information provided to the IRS by the subject or the subject`s representative in connection with the granting of the term agreement or a request for a financial update was substantially inaccurate or incomplete; or (5) appeal against the modification or termination of a tempered contract. The subject may, on an administrative level, refer the amendment or termination of a temperable contract to a remedy if, after the notice provided for in paragraph e) (4) of this section, and before the expiry of the thirty-day period that occurs the day after the amendment or termination comes into force, the subject makes a claim in the manner provided by the Commissioner. j) dismissal. In accordance with section 6601, b) (1), the last day required for payment is set without taking into account a tempered agreement, including for the purposes of calculating penalties and interest under the internal revenue code. Specific rules for calculating non-payment of penalties as long as certain missed temper agreements are in effect, see Section 6651 (h) and 301.6651-1 (a) (4). Assuming that the general tax liabilities were originally taken into account in the “target operating capital” provision, it is true that the initial purchase price of the shares was essentially reduced on the basis of the expected unpaid taxes of the target company.