You might want to take a look at Code of Virginia §58.1-7 (see below). Under this section, if the new LLC
received a distribution from a business it knew owed taxes (and you can impute this due to the familiar
relationship), you would be able to pursue the new business to the extent of that distribution.
This would allow you to lien their bank account. Before taking action, however, you should send the new LLC
a letter informing them of their liability and then move forward.

§ 58.1-7. Same; liability of recipient of improper corporate distribution.
If any corporation assessed with a tax, including penalties and interest thereon, distributes its
assets without first paying such assessment to the Commonwealth or to the proper political
subdivision, as the case may be, any person with actual notice of such assessment receiving any
moneys or other property from such distribution shall be held personally liable for such assessment
to an amount not in excess of his participation in such distribution and any purchaser with actual
notice of any such assessment shall be liable therefor to the extent of the assets of the
corporation coming into his hands. Nothing in this section shall be construed so as to affect the
rights of any bona fide purchaser for value.