What jurisdiction does the IRS have regarding approving corporate acquisitions, barring tax evasion?

Disney is selling 24 radio stations to Citadel, another broadcaster. The FCC (and presumably the FTC) have okayed the sale, but there is an ongoing IRS investigation due to allegations of payola against Citadel employees. Barring potential cases of tax evasion such as this, does the IRS have any jurisdiction to block transfers of ets between corporations?