I'm not sure why @TaxGuyBill 's answer was accepted as a solution, when it was in the form of a question ("Did he work there?") but I'm picturing this as a used car lot, with no vehicles with less than 50K miles on them, that was staying one step ahead of MVD.  And maybe they refunded part of the purchase price or fees to this buyer, and the old bookkeeper left and the new one who came in just to help with closing it down, took the path of least resistance.  If it had happened in 2019 or 2020, it might have added to the PPP "loan", right?