Of course one entity doesn't get to deduct something that does not relate to its own operations, if there is no liability.

"Incorporated" is a bit vague: which entity type? Where did that liability transfer when the entity was shut down and what is the nature of that tax payment?

It isn't clear these are deductible at all. Paying "back taxes" as payroll can have been theft from employees, because the employee share is deducted from gross wages. You don't get to deducted wages and also the tax payment; the tax payment is banking, not expense but cash flow. And you don't get to deduct something that is an illegal activity. If the tax returns and the reporting and payroll filings for that entity included the employment taxes already, you don't get to deduct them for paying them later, as that is the banking.