Since Hightower said it had $4.4 million in revenue for 2010 that suggests the change in business over the last year that lead the company to tell employees last week to go home for five to 10 days and check back for developments. In a prepared statement, SWK CEO Jeff Roth noted Hightower's catalog of enhancements of Sage products. Some Hightower employees are already working for SWK, although details have not yet been released. However, the consensus is Hightower hit a cash-flow wall. The Internal Revenue Service filed a lien against the company for $165,000 and change for fourth-quarter payroll taxes while the company spent much of its effort selling prepaid blocks of support time, but not much in the way of services, and it would seem license revenue was sagging.. SilverSun is a publicly held company, but SWK represents all of its operations. SilverSun had $7.5 million in revenue for 2010. However, with good sales of Sage's X3 software, the company had $7.8 million in revenue for the nine months ended September 30. The company's 10-K for 2011 should not be that far from being filed with the SEC.