Seller doctored tax returns - Any possible tax liens?

[Chris A]

We are under contract to purchase an apartment building. The seller has been doctoring his books for the past several years. Essentially he has been collecting rent in cash and then not reporting it on his corporate taxes. He's been reporting only 65% of actual revenue.

If we buy the building are we taking any risks on future tax liens after we close? I've been assuming that since we are only buying the building and not the corporation that we are in the clear but our lender is nervous. Thoughts?

Is this a question for a tax attorney or a title company?

Chris