The IRD has defunct software maker QED in its sights, but receiver Graeme McDonald says the taxman's application to put it into liquidation will be a stimulus to completing a sale agreement.
"We're close to negotiating a sale and one will be concluded within the next 72 hours," McDonald said yesterday.
"The liquidation application has put a lot of pressure on us."
The IRD's liquidation hearing is set for November 14 and McDonald says it is due to unpaid GST and a small amount of PAYE owing at the time QED went into receivership in January.
"The IRD is a preferential creditor for GST and PAYE and an unsecured creditor for penalties."
McDonald says a disagreement between QED and Tapper Transport over intellectual property is likely to be resolved as part of the sale process.
Tapper Transport spokesman Andrew Scott was unavailable for comment yesterday afternoon.
QED is one of New Zealand's oldest software makers and its products include Hercules, a transport industry logistics package and REs.net, a reservation system.
It was placed in receivership after failing to pay debentures held by several investors.