definiens: or as defined in Treasury Regulations § 1.6011 - 4(b ) ; ( g ) There are no investigations, audi ts, actions or proceedings currently pending or threatened against Seller by any Tax Authority for the assessment or collection of Taxes, no claim for the assessment or collection of Taxes has been asserted against Seller, and there are no matters under dis cussion, audit or appeal between Seller and any Tax Authority with respect to the assessment or collection of Taxes ; - 21 - ( h ) There are no Tax liens on any of the Purchased Assets other than Permitted Encumbrances ; ( i ) Seller does not have any Liabil ity for Taxes of any Person ( other than the Seller ) under Section 1.1502 - 6 of the Treasury Regulations promulgated under the Code, or any similar provisio n of state, local, or foreign Law, as a transferee or successor, by Contract or otherwise ; and ( j ) Seller is not a within the meaning of Section 1445 of the Code