Forfeiture and Federal Filing

There’s a business that was involuntarily forfeited in Texas bc of taxes two years ago - another business was opened with the exact same business model, staff, and equipment… just a new name. A former employee, however, filed a federal case against the forfeited company. Is it potentially true that in order to defend in court those taxes in the forfeited business need to be paid? I don’t believe so, but the wording for Tex. Tax. Code § 171.251 and Tex. Bus. Org. Code § 11.356 contradict each other a bit.