Database Purge; Master Clear fails with error related to the table "TaxCertificate"

During a Database Purge the Master Clear may fail with the error "Failed to Purge Database. Failed to perform a Master clear. PHASE 1 OF CLEAR PASSED. THIS DATABASE CANNOT BE USED IN A PRODUCTION ENVIRONMENT UNLESS A MASTER CLEAR IS SUCCESSFULLY COMPLETED. Failed to execute SQL. The record cannot be deleted or changed because table 'TaxCertificate' includes related records.".

This occurs if there are TaxCertificate records where GroupTaxCertificatePk is not Null.