Can we draw the following hypothesis from the context? 

Context:

The sale was made to pay Yukos' US$ 27.5 billion tax bill, Yuganskneftegaz was originally sold for US$ 9.4 billion to a little known company Baikalfinansgroup which was later bought by the Russian state-owned oil company Rosneft .

Hypothesis: Yukos did not not not have a US$ 27.5 billion dollar tax bill.
No