Someone else had the same problem last week.  

https://accountants.intuit.com/community/proseries-tax-discussions/discussion/re-how-to-correct-a-ta... 

See my answer there.  "It is WAY too late to be filing amended returns.  Now you have to be careful not to miss the IRS notice allowing 30 days to request a CDP hearing.  Assuming the new owner is cooperating, get a letter from them (with complete name and EIN) explaining that they had bought the business by 2022  and that they reported the proceeds on their return. "  I also suggested looking into audit reconsideration.  

"Mobiliary" is an elegant word.  Is this a Mexican restaurant, by any chance, and the kitchen equipment is called "muebles," literally "movables" ?  Or maybe it's French.  Remember the Credit Mobilier scandal of the Grant administration.  (Which had nothing to do with the French bank of that name.)