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1 Ryan van Steenis (SBN 254542)
1601 S Shepherd Dr., #276
2 Houston, Texas 77019
314-749-2284
3 rjvansteenis@gmail.com
4
Attorney for Defendants Dave Bragg, and
5 Silicon Valley Real Ventures, LLC
6
SUPERIOR COURT OF THE STATE OF CALIFORNIA
7
FOR THE COUNTY OF SAN MATEO
8
9
Robert Arntsen; Mary Lee; Arntsen Family ) Case No.: 22-CIV-01148
10 Partnership, LP; and Brian Christopher Dunn ) Consolidated Case No: 23-CIV-01099
Custodianship, )
11 ) DECLARATION OF DEFENDANT DAVE
Plaintiffs, ) BRAGG RE: PRESENT INABILITY TO
12 ) PAY $10,000 IN SANCTIONS BY MARCH
vs. ) 8, 2024, WITH EXHIBITS
13 )
David M. Bragg; Kurtis Stuart Kludt; Silicon ) Judge: Hon. Jeffrey Finigan
14 Valley Real Ventures LLC; SVRV 385 Moore, ) Trial: March 11, 2024
LLC; SVRV 387 Moore, LLC; Gregory J. Davis; ) Time: 2:00 p.m. (Pacific)
15 Kevin Wolfe; Jason Justesen; Paramont ) Dept.: 24
Woodside, LLC; and Paramont Capital, LLC; )
16 ) Date Filed: March 15, 2022
)
17 )
Defendants. )
18 )
)
19 )
20
21 I, David M. Bragg, a defendant in the above captioned action, attest and swear as follows:
22 1. I am over the age of 18 years of age, of sound mind, and make the statements in this
23 declaration based on my personal knowledge.
24 2. On February 23, 2024, this Court imposed a $10,000 sanctions award in favor of
25 Plaintiffs and ordered it paid, in full, by March 8, 2024. The Court also permitted me to provide
26 evidence, under penalty of perjury, of my present inability to pay the full amount by March 8, 2024,
27 ordering evidence of my “current income, all assets and bank accounts and all expenses and debt.”
28
-1-
Defendant Bragg’s Declaration
1 3. I do not take any issue with the amount of the order and will satisfy it, in full, just as
2 I have the prior discovery sanction award. Yesterday, Plaintiffs finally acknowledged it.
3 4. Since 2020, SVRV has not made any money, has had no operations, or holds any
4 assets. However, I was married, with four kids, and was a dual income household (my ex-wife
5 works as a registered nurse). In May of 2020 I relocated my family from Menlo Park to Granite Bay
6 to take advantage of Granite Bay’s lower cost of living and to adjust for the lost revenue SVRV
7 periodically provided.
8 5. In January 2022 my wife filed for divorce, which was successfully and confidentially
9 mediated on May 17, 2022, by agreement of the parties, and judgment dissolving the marriage was
10 entered on July 26, 2022. Under the terms of the agreement, I assigned 100% of my 457 retirement
11 account to my wife worth $122,307.88 and paid off any community debt incurred in the marriage.
12 6. As a result of serving as a personal guarantee for a loan on a piece of real estate that
13 went into foreclosure, I was forced to file Chapter 7 bankruptcy in October 2022. By that time,
14 Plaintiffs had begun the current action against me. They also filed an adversarial proceeding against
15 me in the bankruptcy action on or around December 23, 2022. In the bankruptcy action, the trustee
16 requested $80,000 to settle the bankruptcy, but that too will likely end up in court because I do not
17 have the funds to pay that amount.
18 7. Since the inception of these lawsuits, there have been loads of legal fees, countless
19 filings, motion work, discovery, sanctions, travel costs, depositions, garnishments, third-party
20 vendor costs, and more. Total bills for this are still coming in. In addition, with preparation for trial
21 and the trial itself, I can not pick up extra shifts of overtime. I am also burning through my paid
22 time off to be available for these proceedings.
23 8. In support of my request for an accommodation to pay the Court’s February 23,
24 2024, sanction over time, attached as Exhibit 1 to this declaration is a true and correct copies of
25 documents supporting my current income. Contrary to Mr. Vierra’s ever increasing inflation of my
26 salary, as you can see from my most recent pay stubs (2/22/2024 and 2/7/20204 pay dates), I earned
27 net pay of $5,660.06 on the former pay date (which includes 24 hours of overtime), and $7,108.61
28 on the later pay date (which includes 44 hours of overtime). Id. at p. 2 and 3. That totals $12,768.67
-2-
Defendant Bragg’s Declaration
1 net for February’s pay dates, but typically the monthly income from my job is slightly higher than
2 that, at around $15,000 a month net, which includes my monthly military disability check in the
3 amount of $2,365.01. A true and correct copy of my Bank of America checking account showing
4 the monthly disability income is included in Exhibit 1 at p. 4. My current base salary earned as a
5 firefighter is $178,875.36 per year, and my regular pay rate is $7,453.14 before taxes, bimonthly.
6 The documents showing my current base salary and regular rate of pay are provided in Exhibit 1 at
7 p. 4 and are from the Menlo Park Fire Department’s Human Resources department. Finally, I have
8 included a true and correct copy my 2023 W-2 in Exhibit 1 at p. 7 showing my gross pay at
9 $299,850.41, $288,190.05 in Medicare wages and tips, and $245,901.75 in reported wages, tips, and
10 other compensation for 2023.
11 9. With respect to the Court’s order showing evidence about all assets and bank
12 accounts, and all expenses and debts, I have attached a true and correct copy of my most recent
13 bankruptcy schedules as Exhibit 2, dated November 2, 2023, filed in the United States Bankruptcy
14 Court, Eastern District of California, Case No. 22-22700-B-7. This contains a listing of all my
15 assets and all debts at the time of filing. The most recent amended statements shows an additional
16 asset, specifically a sports memorabilia collection (which has since been turned back over to my
17 bankruptcy council because the trustee declined to accept them, and that property is now deemed
18 exempt). Additional debts incurred since the bankruptcy started include an estimated $14,077 in
19 additional taxes owed for 2023 ($16,711 estimated federal, minus $2,134 in refunds from the state =
20 $14,077). Attached hereto as Exhibit 3 is a true and correct copy of a draft of my 2023 tax returns
21 prepared by KJS Tax Services, who I use as an accountant.1 (See pages 11 and 12 of Exhibit 3
22 “Income Tax Summary”). I also have $41,713.88 due to Consilio, the third-party vendor I hired to
23 help with discovery in this matter. Attached hereto as Exhibit 4 is a true and correct copy of
24 Consilio’s outstanding invoices. I also have outstanding invoices to Veritex in the amount of
25 $4,986.52 for their court reporting services provided during two days of my deposition. Attached
26 hereto as Exhibit 5 is a true and correct copy of Veritex’s outstanding invoices from October 2023.
27
Exhibit 3 may be password protected. If so, it is 630395746 to access.
28
-3-
Defendant Bragg’s Declaration
1 10. Attached as Exhibit 6 is a true and correct copy of my typical monthly expenses,
2 such as my mortgage, utilities, car and vehicle payments, insurance, etc. Typically, all things being
3 equal, my monthly expenses are approximately the same as my net monthly income, around
4 $15,000. In addition, each of the vehicles are secured by the lender and are currently worth less than
5 the amounts that remain due and owing on the loans used to buy them. Exhibit 6 includes true and
6 correct copies detailing my January monthly expenses (the last full month available at the time the
7 Court issued its Order and I began compiling documents), or for February where the information
8 was available, as follows:
9 • January 5, 2024, United Wholesale Mortgage Annual Escrow and Mortgage Statement
10 - Mortgage Balance: $1,022,874.95 as of 12/31/2023
11 - Current Monthly Payments for 2024: $5,507.31
12 • PGE Bill: Feb 2024 payment $719.67
13 • 2021 Ford F250 loan info (print out from Credit Karma, due to BK, the bank has
14 blocked my online access to view accounts)
15 - Current Balance owed: $77,281
16 - Monthly payment amount: $1,389
17 • 2018 Ford F150 loan info (print out from Credit Karma, due to BK, the bank has
18 blocked my online access to view accounts)
19 - Current Balance owed: $30,514
20 - Monthly payment amount: $546
21 • 2019 MB Sports (boat) loan info (print out from Credit Karma, due to BK, the bank has
22 blocked my online access to view accounts)
23 - Current Balance owed: $78,913
24 - Monthly payment amount: $751
25 • 2021 SeaDoo loan info (print out from Credit Karma, due to BK, the bank has blocked
26 my online access to view accounts)
27 - Current Balance owed: $11,562
28 - Monthly payment amount: $364
-4-
Defendant Bragg’s Declaration
1 • Groceries January 2024, print out from Bank of America account budgeting tool:
2 $764.22
3 • Transportation January 2024, print out from Bank of America account budgeting tool:
4 $947.06
5 • Personal and Family care January 2024, print out from Bank of America account
6 budgeting tool: $630.00
7 • Restaurants and Dining January 2024, print out from Bank of America account
8 budgeting tool: $139.35
9 • Shopping and Entertainment February 2024, print out from Bank of America account
10 budgeting tool: $699.29
11 • Health February 2024, print out from Bank of America account budgeting tool: $556.37
12 • Auto Insurance, print out from Bank of America online billpay system: Monthly $483.78
13 • Margin Loan payment, print out from Bank of America online billpay system: Monthly
14 $703.35
15 • Cell Phone payment, print out from Bank of America online billpay system: Monthly
16 $287.01
17 • Life Insurance payment, print out from Bank of America online billpay system: Monthly
18 $84.88
19 • Water Bill, print out from Bank of America online billpay system: January payment
20 $202.32
21 • Pool maintenance, print out from Bank of America online billpay system: Monthly
22 $98.00
23 • Trash Bill, print out from Bank of America online billpay system: January payment
24 $191.16
25 11. Finally, included as Exhibit 7 are true and correct copies of my bank accounts, as
26 well as my retirement accounts from the fire department in the interest of full disclosure to the
27 Court. I keep one checking account at Bank of America, which as of the date of the Court’s order
28 had a balance of $6,283.85 (Exhibit 7, p. 2). As of the date of this declaration, that balance is
-5-
Defendant Bragg’s Declaration
Exhibit 1
Exhibit 2
Exhibit 3
DAVID M BRAGG 6303
FTB e-file
Tax Return Signature / Consent to Disclosure
ERO Declaration
I declare that the information contained in this electronic tax return is the information furnished to me by the taxpayer. If the taxpayer furnished
me a completed tax return, I declare that the information contained in this electronic tax return is identical to that contained in the return
provided by the taxpayer. If the furnished return was prepared by a paid preparer, I declare that the paid preparer manually signed the return
and that I have entered the paid preparer's identifying information in the appropriate portion of this electronic return. If I am also the paid
preparer, under penalties of perjury, I declare that I have examined the above taxpayer's return and accompanying schedules and statements,
and to the best of my knowledge and belief, they are true, correct, and complete. I make this declaration based on all information of which I
have knowledge.
I have provided the taxpayer(s) with a copy of all forms and information that I will file with the FTB and I have followed all other requirements
described in FTB Pub. 1345, 2023 e-file Handbook for Authorized e-file Providers.
ERO Signature
I am signing this Tax Return by entering my PIN below.
ERO's PIN 68286195648
(enter EFIN plus 5 Self-Selected numerics)
CAIA9701L 05/24/23
Mail to: INTERNAL REVENUE SERVICE
P.O. BOX 802502
CINCINNATI, OH 45280-2502
I Detach Here and Mail With Your Payment I
Department of the Treasury
Internal Revenue Service
Calendar Year '
Due 4/15/2024 2024 Form 1040-ES Payment Voucher 1
File only if you are making a payment of est mated tax by check or money order. Mail this Amount of estimated tax
voucher w th your check or money order payable to the 'United States Treasury.' Write your
social secur ty number and 2024 Form 1040-ES on your check or money order. Do not send you are paying by check
cash. Enclose, but do not staple or attach, your payment w th this voucher. or money order. . . . . . . . . . G 5,205.
FDIA1901L 06/21/23 1032
-6303
DAVID M BRAGG
7230 FULLER DRIVE
GRANITE BAY, CA 95746 INTERNAL REVENUE SERVICE
PO BOX 802502
CINCINNATI OH 45280-2502
622566303 RW BRAG 30 0 202412 430
Mail to: INTERNAL REVENUE SERVICE
P.O. BOX 802502
CINCINNATI, OH 45280-2502
I Detach Here and Mail With Your Payment I
Department of the Treasury
Internal Revenue Service
Calendar Year '
Due 6/17/2024 2024 Form 1040-ES Payment Voucher 2
File only if you are making a payment of est mated tax by check or money order. Mail this Amount of estimated tax
voucher w th your check or money order payable to the 'United States Treasury.' Write your
social secur ty number and 2024 Form 1040-ES on your check or money order. Do not send you are paying by check
cash. Enclose, but do not staple or attach, your payment w th this voucher. or money order. . . . . . . . . . G 5,205.
FDIA1902L 06/21/23 1032
-6303
DAVID M BRAGG
7230 FULLER DRIVE
GRANITE BAY, CA 95746 INTERNAL REVENUE SERVICE
PO BOX 802502
CINCINNATI OH 45280-2502
622566303 RW BRAG 30 0 202412 430
Mail to: INTERNAL REVENUE SERVICE
P.O. BOX 802502
CINCINNATI, OH 45280-2502
I Detach Here and Mail With Your Payment I
Department of the Treasury
Internal Revenue Service
Calendar Year '
Due 9/16/2024 2024 Form 1040-ES Payment Voucher 3
File only if you are making a payment of est mated tax by check or money order. Mail this Amount of estimated tax
voucher w th your check or money order payable to the 'United States Treasury.' Write your
social secur ty number and 2024 Form 1040-ES on your check or money order. Do not send you are paying by check
cash. Enclose, but do not staple or attach, your payment w th this voucher. or money order. . . . . . . . . . G 5,205.
FDIA1904L 06/21/23 1032
-6303
DAVID M BRAGG
7230 FULLER DRIVE
GRANITE BAY, CA 95746 INTERNAL REVENUE SERVICE
PO BOX 802502
CINCINNATI OH 45280-2502
622566303 RW BRAG 30 0 202412 430
Mail to: INTERNAL REVENUE SERVICE
P.O. BOX 802502
CINCINNATI, OH 45280-2502
I Detach Here and Mail With Your Payment I
Department of the Treasury
Internal Revenue Service
Calendar Year '
Due 1/15/2025 2024 Form 1040-ES Payment Voucher 4
File only if you are making a payment of est mated tax by check or money order. Mail this
voucher w th your check or money order payable to the 'United States Treasury.' Write your Amount of estimated tax
social secur ty number and 2024 Form 1040-ES on your check or money order. Do not send you are paying by check
cash. Enclose, but do not staple or attach, your payment w th this voucher. or money order. . . . . . . . . . G 5,205.
FDIA1905L 06/21/23 1032
-6303
DAVID M BRAGG
7230 FULLER DRIVE
GRANITE BAY, CA 95746 INTERNAL REVENUE SERVICE
PO BOX 802502
CINCINNATI OH 45280-2502
622566303 RW BRAG 30 0 202412 430
Form 8879 IRS e-file Signature Authorization
OMB No. 1545-0074
(Rev. January 2021) G ERO must obtain and retain completed Form 8879.
Department of the Treasury
Internal Revenue Serv ce G Go to www.irs.gov/Form8879 for the latest information.
Submission Identification Number (SID) A
Taxpayer s name Social security number
DAVID M BRAGG -6303
Spouse s name Spouse s social security number
Part I Tax Return Information ' Tax Year Ending December 31, 2023 (Enter year you are authorizing.)
Enter whole dollars only on lines 1 through 5.
Note: Form 1040-SS filers use line 4 only. Leave lines 1, 2, 3, and 5 blank.
1 Adjusted gross income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 246,183.
2 Total tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 48,230.
3 Federal income tax withheld from Form(s) W-2 and Form(s) 1099. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 32,235.
4 Amount you want refunded to you. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
5 16,211.
Amount you owe. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Part II Taxpayer Declaration and Signature Authorization (Be sure you get and keep a copy of your return)
Under penalties of perjury, I declare that I have examined a copy of the income tax return (original or amended) I am now authorizing, and to
the best of my knowledge and belief, it is true, correct, and complete. I further declare that the amounts in Part I above are the amounts from
the income tax return (original or amended) I am now authorizing. I consent to allow my intermediate service provider, transmitter, or electronic
return originator (ERO) to send my return to the IRS and to receive from the IRS (a) an acknowledgement of receipt or reason for rejection of
the transmission, (b) the reason for any delay in processing the return or refund, and (c) the date of any refund. If applicable, I authorize the
U.S. Treasury and its designated Financial Agent to initiate an ACH electronic funds withdrawal (direct debit) entry to the financial institution
account indicated in the tax preparation software for payment of my federal taxes owed on this return and/or a payment of estimated tax, and
the financial institution to debit the entry to this account. This authorization is to remain in full force and effect until I notify the U.S. Treasury
Financial Agent to terminate the authorization. To revoke (cancel) a payment, I must contact the U.S. Treasury Financial Agent at
1-888-353-4537. Payment cancellation requests must be received no later than 2 business days prior to the payment (settlement) date. I also
authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary to
answer inquiries and resolve issues related to the payment. I further acknowledge that the personal identification number (PIN) below is my
signature for the income tax return (original or amended) I am now authorizing and, if applicable, my Electronic Funds Withdrawal Consent.
Taxpayer's PIN: check one box only
X I authorize KJS, LLP to enter or generate my PIN 28177 as my
ERO firm name Enter five digits, but
don't enter all zeros
signature on the income tax return (original or amended) I am now authorizing.
I will enter my PIN as my signature on the income tax return (original or amended) I am now authorizing. Check this box only if you are
entering your own PIN and your return is filed using the Practitioner PIN method. The ERO must complete Part III below.
Your s gnature G Date G
Spouse's PIN: check one box only
I authorize to enter or generate my PIN as my
ERO firm name Enter five digits, but
don't enter all zeros
signature on the income tax return (original or amended) I am now authorizing.
I will enter my PIN as my signature on the income tax return (original or amended) I am now authorizing. Check this box only if you are
entering your own PIN and your return is filed using the Practitioner PIN method. The ERO must complete Part III below.
Spouse s signature G Date G
Practitioner PIN Method Returns Only ' continue below
Part III Certification and Authentication ' Practitioner PIN Method Only
ERO's EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN. 68286195648
Don't enter all zeros
I certify that the above numeric entry is my PIN, which is my signature for the electronic individual income tax return (original or amended)
I am now authorized to file for tax year indicated above for the taxpayer(s) indicated above. I confirm that I am submitting this return in
accordance with the requirements of the Practitioner PIN method and Pub. 1345, Handbook for Authorized IRS e-file Providers of Individual
Income Tax Returns.
ERO s signature G JAKE G. SELF, EA Date G
ERO Must Retain This Form ' See Instructions
Don't Submit This Form to the IRS Unless Requested To Do So
BAA For Paperwork Reduction Act Notice, see your tax return instructions. Form 8879 (Rev. 01-2021)
FDIA1701L 01/22/21
FILE ONLY IF YOU ARE MAKING A PAYMENT WITH FORM 1040. RETURN THIS VOUCHER WITH CHECK OR MONEY ORDER
PAYABLE TO THE "UNITED STATES TREASURY." PLEASE WRITE YOUR SOCIAL SECURITY NUMBER, DAYTIME PHONE
NUMBER, AND " 2023 FORM 1040" ON YOUR CHECK OR MONEY ORDER. PLEASE DO NOT SEND CASH. ENCLOSE, BUT DO
NOT STAPLE OR ATTACH, YOUR PAYMENT WITH THIS VOUCHER.
-----------------------------------------------------------------------------------------
MAKE YOUR CHECK PAYABLE TO THE "UNITED STATES TREASURY" AND
MAIL FORM 1040-V PAYMENTS TO:
INTERNAL REVENUE SERVICE
P.O. BOX 802501
CINCINNATI, OH 45280-2501
Form 1040-V (2023)
Separate here and mail with your payment and return.
Department of the Treasury
Internal Revenue Service 2023 Form 1040-V Payment Voucher
G Use this voucher when mak ng a payment w th Form 1040.
G Do not staple this voucher or your payment to Form 1040.
G Make your check or money order payable to the Un ted States Treasury. Enter the amount
G Write your social security number (SSN) on your check or money order. of your payment. . . . . . . . . G 16,211.
FDIA8601L 07/26/23 1032
DAVID M BRAGG INTERNAL REVENUE SERVICE
7230 FULLER DRIVE P.O. BOX 802501
GRANITE BAY CA 95746 CINCINNATI OH 45280-2501
6303 RW BRAG 30 0 202312 610
Form 1040 (2023) DAVID M BRAGG -6303 Page 2
Tax and 16 Tax (see instructions). Check if any from Form(s): 1 8814
Credits 2 4972 3 ............................................ 16 48,076.
17 Amount from Schedule 2, line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 48,076.
19 Child tax credit or credit for other dependents from Schedule 8812. . . . . . . . . . . . . . . . . . . . . . . 19 650.
20 Amount from Schedule 3, line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 650.
22 Subtract line 21 from line 18. If zero or less, enter -0-. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 47,426.
23 Other taxes, including self-employment tax, from Schedule 2, line 21 . . . . . . . . . . . . . . . . . . . . 23 804.
24 Add lines 22 and 23. This is your total tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 48,230.
Payments 25 Federal income tax withheld from:
a Form(s) W-2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25a 31,442.
b Form(s) 1099. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25b
c Other forms (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25c 793.
d Add lines 25a through 25c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25d 32,235.
If you have a
26 2023 estimated tax payments and amount applied from 2022 return. . . . . . . . . . . . . . . . . . . . . . 26
qualifying child, 27 Earned income credit (EIC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
attach Sch. EIC.
28 Additional child tax credit from Schedule 8812. . . . . . . . . . . . . . . . . 28
29 American opportunity credit from Form 8863, line 8. . . . . . . . . . . . 29
30 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
31 Amount from Schedule 3, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
32 Add lines 27, 28, 29, and 31. These are your total other payments
and refundable credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
33 Add lines 25d, 26, and 32. These are your total payments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 32,235.
Refund 34 If line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid. 34
35 a Amount of line 34 you want refunded to you. If Form 8888 is attached, check here . . . . 35a
Direct depos t? b Routing number . . . . . . . . c Type: Checking Savings
See nstruct ons.
d Account number. . . . . . . .
36 Amount of line 34 you want applied to your 2024 estimated tax . . 36
Amount 37 Subtract line 33 from line 24. This is the amount you owe.
You Owe For details on how to pay, go to www.irs.gov/Payments or see instructions. . . . . . . . . . . . . . . 37 16,211.
38 Estimated tax penalty (see instructions). . . . . . . . . . . . . . . . . . . . . . . 38 216.
Third Party Do you want to allow another person to discuss this return with the IRS?
Designee See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes. Complete below. No
Des gnee s Phone Personal dentif cation
name no. number (P N)
Sign Under penalties of perjury, I declare that I have examined this return and accompany ng schedules and statements, and to the best of my knowledge and belief, they
are true, correct, and complete. Declarat on of preparer (other than taxpayer) is based on all information of wh ch preparer has any knowledge.
Here Your signature Date Your occupation If the RS sent you an Identity Protection
Jo nt return? P N, enter t
See instructions.
FIREFIGHTER here (see nst.)
Keep a copy for Spouse s signature. If a jo nt return, both must s gn. Date Spouse s occupation If the IRS sent your spouse an Identity
Protection PIN, enter
your records. it here (see inst.)
Phone no. 650-867-9965 Email address
Preparer s name Preparer s signature Date PTIN Check if:
Paid JAKE G. SELF, EA JAKE G. SELF, EA 3/01/24 P01418547 Self-employed
Preparer F rm s name KJS, LLP Phone no. 916-744-2220
Use Only
F rm s address 101 PARKSHORE DR. SUITE 100 F rm s EIN 82-0647767
FOLSOM, CA 95630
Go to www.irs.gov/Form1040 for instructions and the latest information. Form 1040 (2023)
FDIA0112L 08/30/23
SCHEDULE 2 OMB No. 1545-0074
(Form 1040) Additional Taxes
Department of the Treasury
Attach to Form 1040, 1040-SR, or 1040-NR.
2023
Attachment
Internal Revenue Service Go to www.irs.gov/Form1040 for instructions and the latest information. Sequence No. 02
Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number
DAVID M BRAGG -6303
Part I Tax
1 Alternative minimum tax. Attach Form 6251. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 0.
2 Excess advance premium tax credit repayment. Attach Form 8962 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
3 Add lines 1 and 2. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 17. . . . . . . . . . . . . . . . . . . . . . . . . 3 0.
Part II Other Taxes
4 Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
5 Social security and Medicare tax on unreported tip income.
Attach Form 4137 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Uncollected social security and Medicare tax on wages.
Attach Form 8919 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Total additional social security and Medicare tax. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
8 Additional tax on IRAs or other tax-favored accounts. Attach Form 5329 if required.
If not required, check here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
9 Household employment taxes. Attach Schedule H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
10 Repayment of first-time homebuyer credit. Attach Form 5405 if required . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
11 Additional Medicare Tax. Attach Form 8959 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 794.
12 Net investment income tax. Attach Form 8960. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 10.
13 Uncollected social security and Medicare or RRTA tax on tips or group-term life
insurance from Form W-2, box 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
14 Interest on tax due on installment income from the sale of certain residential lots and timeshares . . . . . . . . 14
15 Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000 . . . . . . 15
16 Recapture of low-income housing credit. Attach Form 8611 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
(continued on page 2)
BAA For Paperwork Reduction Act Notice, see your tax return instructions. Schedule 2 (Form 1040) 2023
FDIA0104L 06/22/23
Schedule 2 (Form 1040) 2023 DAVID M BRAGG -6303 Page 2
Part II Other Taxes (continued)
17 Other additional taxes:
a Recapture of other credits. List type, form number, and amount:
17a
b Recapture of federal mortgage subsidy, if you sold your home
see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17b
c Additional tax on HSA distributions. Attach Form 8889. . . . . . . . . . . . . . . . . . . . . . . 17c
d Additional tax on an HSA because you didn't remain an eligible individual.
Attach Form 8889 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17d
e Additional tax on Archer MSA distributions. Attach Form 8853. . . . . . . . . . . . . . . . 17e
f Additional tax on Medicare Advantage MSA distributions. Attach Form 8853. . . 17f
g Recapture of a charitable contribution deduction related to a fractional
interest in tangible personal property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17g
h Income you received from a nonqualified deferred compensation plan that
fails to meet the requirements of section 409A . . . . . . . . . . . . . .
Preview
1 Ryan van Steenis (SBN 254542) 1601 S Shepherd Dr., #276 2 Houston, Texas 77019 314-749-2284 3 rjvansteenis@gmail.com 4 Attorney for Defendants Dave Bragg, and 5 Silicon Valley Real Ventures, LLC 6 SUPERIOR COURT OF THE STATE OF CALIFORNIA 7 FOR THE COUNTY OF SAN MATEO 8 9 Robert Arntsen; Mary Lee; Arntsen Family ) Case No.: 22-CIV-01148 10 Partnership, LP; and Brian Christopher Dunn ) Consolidated Case No: 23-CIV-01099 Custodianship, ) 11 ) DECLARATION OF DEFENDANT DAVE Plaintiffs, ) BRAGG RE: PRESENT INABILITY TO 12 ) PAY $10,000 IN SANCTIONS BY MARCH vs. ) 8, 2024, WITH EXHIBITS 13 ) David M. Bragg; Kurtis Stuart Kludt; Silicon ) Judge: Hon. Jeffrey Finigan 14 Valley Real Ventures LLC; SVRV 385 Moore, ) Trial: March 11, 2024 LLC; SVRV 387 Moore, LLC; Gregory J. Davis; ) Time: 2:00 p.m. (Pacific) 15 Kevin Wolfe; Jason Justesen; Paramont ) Dept.: 24 Woodside, LLC; and Paramont Capital, LLC; ) 16 ) Date Filed: March 15, 2022 ) 17 ) Defendants. ) 18 ) ) 19 ) 20 21 I, David M. Bragg, a defendant in the above captioned action, attest and swear as follows: 22 1. I am over the age of 18 years of age, of sound mind, and make the statements in this 23 declaration based on my personal knowledge. 24 2. On February 23, 2024, this Court imposed a $10,000 sanctions award in favor of 25 Plaintiffs and ordered it paid, in full, by March 8, 2024. The Court also permitted me to provide 26 evidence, under penalty of perjury, of my present inability to pay the full amount by March 8, 2024, 27 ordering evidence of my “current income, all assets and bank accounts and all expenses and debt.” 28 -1- Defendant Bragg’s Declaration 1 3. I do not take any issue with the amount of the order and will satisfy it, in full, just as 2 I have the prior discovery sanction award. Yesterday, Plaintiffs finally acknowledged it. 3 4. Since 2020, SVRV has not made any money, has had no operations, or holds any 4 assets. However, I was married, with four kids, and was a dual income household (my ex-wife 5 works as a registered nurse). In May of 2020 I relocated my family from Menlo Park to Granite Bay 6 to take advantage of Granite Bay’s lower cost of living and to adjust for the lost revenue SVRV 7 periodically provided. 8 5. In January 2022 my wife filed for divorce, which was successfully and confidentially 9 mediated on May 17, 2022, by agreement of the parties, and judgment dissolving the marriage was 10 entered on July 26, 2022. Under the terms of the agreement, I assigned 100% of my 457 retirement 11 account to my wife worth $122,307.88 and paid off any community debt incurred in the marriage. 12 6. As a result of serving as a personal guarantee for a loan on a piece of real estate that 13 went into foreclosure, I was forced to file Chapter 7 bankruptcy in October 2022. By that time, 14 Plaintiffs had begun the current action against me. They also filed an adversarial proceeding against 15 me in the bankruptcy action on or around December 23, 2022. In the bankruptcy action, the trustee 16 requested $80,000 to settle the bankruptcy, but that too will likely end up in court because I do not 17 have the funds to pay that amount. 18 7. Since the inception of these lawsuits, there have been loads of legal fees, countless 19 filings, motion work, discovery, sanctions, travel costs, depositions, garnishments, third-party 20 vendor costs, and more. Total bills for this are still coming in. In addition, with preparation for trial 21 and the trial itself, I can not pick up extra shifts of overtime. I am also burning through my paid 22 time off to be available for these proceedings. 23 8. In support of my request for an accommodation to pay the Court’s February 23, 24 2024, sanction over time, attached as Exhibit 1 to this declaration is a true and correct copies of 25 documents supporting my current income. Contrary to Mr. Vierra’s ever increasing inflation of my 26 salary, as you can see from my most recent pay stubs (2/22/2024 and 2/7/20204 pay dates), I earned 27 net pay of $5,660.06 on the former pay date (which includes 24 hours of overtime), and $7,108.61 28 on the later pay date (which includes 44 hours of overtime). Id. at p. 2 and 3. That totals $12,768.67 -2- Defendant Bragg’s Declaration 1 net for February’s pay dates, but typically the monthly income from my job is slightly higher than 2 that, at around $15,000 a month net, which includes my monthly military disability check in the 3 amount of $2,365.01. A true and correct copy of my Bank of America checking account showing 4 the monthly disability income is included in Exhibit 1 at p. 4. My current base salary earned as a 5 firefighter is $178,875.36 per year, and my regular pay rate is $7,453.14 before taxes, bimonthly. 6 The documents showing my current base salary and regular rate of pay are provided in Exhibit 1 at 7 p. 4 and are from the Menlo Park Fire Department’s Human Resources department. Finally, I have 8 included a true and correct copy my 2023 W-2 in Exhibit 1 at p. 7 showing my gross pay at 9 $299,850.41, $288,190.05 in Medicare wages and tips, and $245,901.75 in reported wages, tips, and 10 other compensation for 2023. 11 9. With respect to the Court’s order showing evidence about all assets and bank 12 accounts, and all expenses and debts, I have attached a true and correct copy of my most recent 13 bankruptcy schedules as Exhibit 2, dated November 2, 2023, filed in the United States Bankruptcy 14 Court, Eastern District of California, Case No. 22-22700-B-7. This contains a listing of all my 15 assets and all debts at the time of filing. The most recent amended statements shows an additional 16 asset, specifically a sports memorabilia collection (which has since been turned back over to my 17 bankruptcy council because the trustee declined to accept them, and that property is now deemed 18 exempt). Additional debts incurred since the bankruptcy started include an estimated $14,077 in 19 additional taxes owed for 2023 ($16,711 estimated federal, minus $2,134 in refunds from the state = 20 $14,077). Attached hereto as Exhibit 3 is a true and correct copy of a draft of my 2023 tax returns 21 prepared by KJS Tax Services, who I use as an accountant.1 (See pages 11 and 12 of Exhibit 3 22 “Income Tax Summary”). I also have $41,713.88 due to Consilio, the third-party vendor I hired to 23 help with discovery in this matter. Attached hereto as Exhibit 4 is a true and correct copy of 24 Consilio’s outstanding invoices. I also have outstanding invoices to Veritex in the amount of 25 $4,986.52 for their court reporting services provided during two days of my deposition. Attached 26 hereto as Exhibit 5 is a true and correct copy of Veritex’s outstanding invoices from October 2023. 27 Exhibit 3 may be password protected. If so, it is 630395746 to access. 28 -3- Defendant Bragg’s Declaration 1 10. Attached as Exhibit 6 is a true and correct copy of my typical monthly expenses, 2 such as my mortgage, utilities, car and vehicle payments, insurance, etc. Typically, all things being 3 equal, my monthly expenses are approximately the same as my net monthly income, around 4 $15,000. In addition, each of the vehicles are secured by the lender and are currently worth less than 5 the amounts that remain due and owing on the loans used to buy them. Exhibit 6 includes true and 6 correct copies detailing my January monthly expenses (the last full month available at the time the 7 Court issued its Order and I began compiling documents), or for February where the information 8 was available, as follows: 9 • January 5, 2024, United Wholesale Mortgage Annual Escrow and Mortgage Statement 10 - Mortgage Balance: $1,022,874.95 as of 12/31/2023 11 - Current Monthly Payments for 2024: $5,507.31 12 • PGE Bill: Feb 2024 payment $719.67 13 • 2021 Ford F250 loan info (print out from Credit Karma, due to BK, the bank has 14 blocked my online access to view accounts) 15 - Current Balance owed: $77,281 16 - Monthly payment amount: $1,389 17 • 2018 Ford F150 loan info (print out from Credit Karma, due to BK, the bank has 18 blocked my online access to view accounts) 19 - Current Balance owed: $30,514 20 - Monthly payment amount: $546 21 • 2019 MB Sports (boat) loan info (print out from Credit Karma, due to BK, the bank has 22 blocked my online access to view accounts) 23 - Current Balance owed: $78,913 24 - Monthly payment amount: $751 25 • 2021 SeaDoo loan info (print out from Credit Karma, due to BK, the bank has blocked 26 my online access to view accounts) 27 - Current Balance owed: $11,562 28 - Monthly payment amount: $364 -4- Defendant Bragg’s Declaration 1 • Groceries January 2024, print out from Bank of America account budgeting tool: 2 $764.22 3 • Transportation January 2024, print out from Bank of America account budgeting tool: 4 $947.06 5 • Personal and Family care January 2024, print out from Bank of America account 6 budgeting tool: $630.00 7 • Restaurants and Dining January 2024, print out from Bank of America account 8 budgeting tool: $139.35 9 • Shopping and Entertainment February 2024, print out from Bank of America account 10 budgeting tool: $699.29 11 • Health February 2024, print out from Bank of America account budgeting tool: $556.37 12 • Auto Insurance, print out from Bank of America online billpay system: Monthly $483.78 13 • Margin Loan payment, print out from Bank of America online billpay system: Monthly 14 $703.35 15 • Cell Phone payment, print out from Bank of America online billpay system: Monthly 16 $287.01 17 • Life Insurance payment, print out from Bank of America online billpay system: Monthly 18 $84.88 19 • Water Bill, print out from Bank of America online billpay system: January payment 20 $202.32 21 • Pool maintenance, print out from Bank of America online billpay system: Monthly 22 $98.00 23 • Trash Bill, print out from Bank of America online billpay system: January payment 24 $191.16 25 11. Finally, included as Exhibit 7 are true and correct copies of my bank accounts, as 26 well as my retirement accounts from the fire department in the interest of full disclosure to the 27 Court. I keep one checking account at Bank of America, which as of the date of the Court’s order 28 had a balance of $6,283.85 (Exhibit 7, p. 2). As of the date of this declaration, that balance is -5- Defendant Bragg’s Declaration Exhibit 1 Exhibit 2 Exhibit 3 DAVID M BRAGG 6303 FTB e-file Tax Return Signature / Consent to Disclosure ERO Declaration I declare that the information contained in this electronic tax return is the information furnished to me by the taxpayer. If the taxpayer furnished me a completed tax return, I declare that the information contained in this electronic tax return is identical to that contained in the return provided by the taxpayer. If the furnished return was prepared by a paid preparer, I declare that the paid preparer manually signed the return and that I have entered the paid preparer's identifying information in the appropriate portion of this electronic return. If I am also the paid preparer, under penalties of perjury, I declare that I have examined the above taxpayer's return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. I make this declaration based on all information of which I have knowledge. I have provided the taxpayer(s) with a copy of all forms and information that I will file with the FTB and I have followed all other requirements described in FTB Pub. 1345, 2023 e-file Handbook for Authorized e-file Providers. ERO Signature I am signing this Tax Return by entering my PIN below. ERO's PIN 68286195648 (enter EFIN plus 5 Self-Selected numerics) CAIA9701L 05/24/23 Mail to: INTERNAL REVENUE SERVICE P.O. BOX 802502 CINCINNATI, OH 45280-2502 I Detach Here and Mail With Your Payment I Department of the Treasury Internal Revenue Service Calendar Year ' Due 4/15/2024 2024 Form 1040-ES Payment Voucher 1 File only if you are making a payment of est mated tax by check or money order. Mail this Amount of estimated tax voucher w th your check or money order payable to the 'United States Treasury.' Write your social secur ty number and 2024 Form 1040-ES on your check or money order. Do not send you are paying by check cash. Enclose, but do not staple or attach, your payment w th this voucher. or money order. . . . . . . . . . G 5,205. FDIA1901L 06/21/23 1032 -6303 DAVID M BRAGG 7230 FULLER DRIVE GRANITE BAY, CA 95746 INTERNAL REVENUE SERVICE PO BOX 802502 CINCINNATI OH 45280-2502 622566303 RW BRAG 30 0 202412 430 Mail to: INTERNAL REVENUE SERVICE P.O. BOX 802502 CINCINNATI, OH 45280-2502 I Detach Here and Mail With Your Payment I Department of the Treasury Internal Revenue Service Calendar Year ' Due 6/17/2024 2024 Form 1040-ES Payment Voucher 2 File only if you are making a payment of est mated tax by check or money order. Mail this Amount of estimated tax voucher w th your check or money order payable to the 'United States Treasury.' Write your social secur ty number and 2024 Form 1040-ES on your check or money order. Do not send you are paying by check cash. Enclose, but do not staple or attach, your payment w th this voucher. or money order. . . . . . . . . . G 5,205. FDIA1902L 06/21/23 1032 -6303 DAVID M BRAGG 7230 FULLER DRIVE GRANITE BAY, CA 95746 INTERNAL REVENUE SERVICE PO BOX 802502 CINCINNATI OH 45280-2502 622566303 RW BRAG 30 0 202412 430 Mail to: INTERNAL REVENUE SERVICE P.O. BOX 802502 CINCINNATI, OH 45280-2502 I Detach Here and Mail With Your Payment I Department of the Treasury Internal Revenue Service Calendar Year ' Due 9/16/2024 2024 Form 1040-ES Payment Voucher 3 File only if you are making a payment of est mated tax by check or money order. Mail this Amount of estimated tax voucher w th your check or money order payable to the 'United States Treasury.' Write your social secur ty number and 2024 Form 1040-ES on your check or money order. Do not send you are paying by check cash. Enclose, but do not staple or attach, your payment w th this voucher. or money order. . . . . . . . . . G 5,205. FDIA1904L 06/21/23 1032 -6303 DAVID M BRAGG 7230 FULLER DRIVE GRANITE BAY, CA 95746 INTERNAL REVENUE SERVICE PO BOX 802502 CINCINNATI OH 45280-2502 622566303 RW BRAG 30 0 202412 430 Mail to: INTERNAL REVENUE SERVICE P.O. BOX 802502 CINCINNATI, OH 45280-2502 I Detach Here and Mail With Your Payment I Department of the Treasury Internal Revenue Service Calendar Year ' Due 1/15/2025 2024 Form 1040-ES Payment Voucher 4 File only if you are making a payment of est mated tax by check or money order. Mail this voucher w th your check or money order payable to the 'United States Treasury.' Write your Amount of estimated tax social secur ty number and 2024 Form 1040-ES on your check or money order. Do not send you are paying by check cash. Enclose, but do not staple or attach, your payment w th this voucher. or money order. . . . . . . . . . G 5,205. FDIA1905L 06/21/23 1032 -6303 DAVID M BRAGG 7230 FULLER DRIVE GRANITE BAY, CA 95746 INTERNAL REVENUE SERVICE PO BOX 802502 CINCINNATI OH 45280-2502 622566303 RW BRAG 30 0 202412 430 Form 8879 IRS e-file Signature Authorization OMB No. 1545-0074 (Rev. January 2021) G ERO must obtain and retain completed Form 8879. Department of the Treasury Internal Revenue Serv ce G Go to www.irs.gov/Form8879 for the latest information. Submission Identification Number (SID) A Taxpayer s name Social security number DAVID M BRAGG -6303 Spouse s name Spouse s social security number Part I Tax Return Information ' Tax Year Ending December 31, 2023 (Enter year you are authorizing.) Enter whole dollars only on lines 1 through 5. Note: Form 1040-SS filers use line 4 only. Leave lines 1, 2, 3, and 5 blank. 1 Adjusted gross income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 246,183. 2 Total tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 48,230. 3 Federal income tax withheld from Form(s) W-2 and Form(s) 1099. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 32,235. 4 Amount you want refunded to you. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 16,211. Amount you owe. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Part II Taxpayer Declaration and Signature Authorization (Be sure you get and keep a copy of your return) Under penalties of perjury, I declare that I have examined a copy of the income tax return (original or amended) I am now authorizing, and to the best of my knowledge and belief, it is true, correct, and complete. I further declare that the amounts in Part I above are the amounts from the income tax return (original or amended) I am now authorizing. I consent to allow my intermediate service provider, transmitter, or electronic return originator (ERO) to send my return to the IRS and to receive from the IRS (a) an acknowledgement of receipt or reason for rejection of the transmission, (b) the reason for any delay in processing the return or refund, and (c) the date of any refund. If applicable, I authorize the U.S. Treasury and its designated Financial Agent to initiate an ACH electronic funds withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for payment of my federal taxes owed on this return and/or a payment of estimated tax, and the financial institution to debit the entry to this account. This authorization is to remain in full force and effect until I notify the U.S. Treasury Financial Agent to terminate the authorization. To revoke (cancel) a payment, I must contact the U.S. Treasury Financial Agent at 1-888-353-4537. Payment cancellation requests must be received no later than 2 business days prior to the payment (settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to the payment. I further acknowledge that the personal identification number (PIN) below is my signature for the income tax return (original or amended) I am now authorizing and, if applicable, my Electronic Funds Withdrawal Consent. Taxpayer's PIN: check one box only X I authorize KJS, LLP to enter or generate my PIN 28177 as my ERO firm name Enter five digits, but don't enter all zeros signature on the income tax return (original or amended) I am now authorizing. I will enter my PIN as my signature on the income tax return (original or amended) I am now authorizing. Check this box only if you are entering your own PIN and your return is filed using the Practitioner PIN method. The ERO must complete Part III below. Your s gnature G Date G Spouse's PIN: check one box only I authorize to enter or generate my PIN as my ERO firm name Enter five digits, but don't enter all zeros signature on the income tax return (original or amended) I am now authorizing. I will enter my PIN as my signature on the income tax return (original or amended) I am now authorizing. Check this box only if you are entering your own PIN and your return is filed using the Practitioner PIN method. The ERO must complete Part III below. Spouse s signature G Date G Practitioner PIN Method Returns Only ' continue below Part III Certification and Authentication ' Practitioner PIN Method Only ERO's EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN. 68286195648 Don't enter all zeros I certify that the above numeric entry is my PIN, which is my signature for the electronic individual income tax return (original or amended) I am now authorized to file for tax year indicated above for the taxpayer(s) indicated above. I confirm that I am submitting this return in accordance with the requirements of the Practitioner PIN method and Pub. 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns. ERO s signature G JAKE G. SELF, EA Date G ERO Must Retain This Form ' See Instructions Don't Submit This Form to the IRS Unless Requested To Do So BAA For Paperwork Reduction Act Notice, see your tax return instructions. Form 8879 (Rev. 01-2021) FDIA1701L 01/22/21 FILE ONLY IF YOU ARE MAKING A PAYMENT WITH FORM 1040. RETURN THIS VOUCHER WITH CHECK OR MONEY ORDER PAYABLE TO THE "UNITED STATES TREASURY." PLEASE WRITE YOUR SOCIAL SECURITY NUMBER, DAYTIME PHONE NUMBER, AND " 2023 FORM 1040" ON YOUR CHECK OR MONEY ORDER. PLEASE DO NOT SEND CASH. ENCLOSE, BUT DO NOT STAPLE OR ATTACH, YOUR PAYMENT WITH THIS VOUCHER. ----------------------------------------------------------------------------------------- MAKE YOUR CHECK PAYABLE TO THE "UNITED STATES TREASURY" AND MAIL FORM 1040-V PAYMENTS TO: INTERNAL REVENUE SERVICE P.O. BOX 802501 CINCINNATI, OH 45280-2501 Form 1040-V (2023) Separate here and mail with your payment and return. Department of the Treasury Internal Revenue Service 2023 Form 1040-V Payment Voucher G Use this voucher when mak ng a payment w th Form 1040. G Do not staple this voucher or your payment to Form 1040. G Make your check or money order payable to the Un ted States Treasury. Enter the amount G Write your social security number (SSN) on your check or money order. of your payment. . . . . . . . . G 16,211. FDIA8601L 07/26/23 1032 DAVID M BRAGG INTERNAL REVENUE SERVICE 7230 FULLER DRIVE P.O. BOX 802501 GRANITE BAY CA 95746 CINCINNATI OH 45280-2501 6303 RW BRAG 30 0 202312 610 Form 1040 (2023) DAVID M BRAGG -6303 Page 2 Tax and 16 Tax (see instructions). Check if any from Form(s): 1 8814 Credits 2 4972 3 ............................................ 16 48,076. 17 Amount from Schedule 2, line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 48,076. 19 Child tax credit or credit for other dependents from Schedule 8812. . . . . . . . . . . . . . . . . . . . . . . 19 650. 20 Amount from Schedule 3, line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 650. 22 Subtract line 21 from line 18. If zero or less, enter -0-. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 47,426. 23 Other taxes, including self-employment tax, from Schedule 2, line 21 . . . . . . . . . . . . . . . . . . . . 23 804. 24 Add lines 22 and 23. This is your total tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 48,230. Payments 25 Federal income tax withheld from: a Form(s) W-2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25a 31,442. b Form(s) 1099. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25b c Other forms (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25c 793. d Add lines 25a through 25c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25d 32,235. If you have a 26 2023 estimated tax payments and amount applied from 2022 return. . . . . . . . . . . . . . . . . . . . . . 26 qualifying child, 27 Earned income credit (EIC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 attach Sch. EIC. 28 Additional child tax credit from Schedule 8812. . . . . . . . . . . . . . . . . 28 29 American opportunity credit from Form 8863, line 8. . . . . . . . . . . . 29 30 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 31 Amount from Schedule 3, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 32 Add lines 27, 28, 29, and 31. These are your total other payments and refundable credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 33 Add lines 25d, 26, and 32. These are your total payments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 32,235. Refund 34 If line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid. 34 35 a Amount of line 34 you want refunded to you. If Form 8888 is attached, check here . . . . 35a Direct depos t? b Routing number . . . . . . . . c Type: Checking Savings See nstruct ons. d Account number. . . . . . . . 36 Amount of line 34 you want applied to your 2024 estimated tax . . 36 Amount 37 Subtract line 33 from line 24. This is the amount you owe. You Owe For details on how to pay, go to www.irs.gov/Payments or see instructions. . . . . . . . . . . . . . . 37 16,211. 38 Estimated tax penalty (see instructions). . . . . . . . . . . . . . . . . . . . . . . 38 216. Third Party Do you want to allow another person to discuss this return with the IRS? Designee See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes. Complete below. No Des gnee s Phone Personal dentif cation name no. number (P N) Sign Under penalties of perjury, I declare that I have examined this return and accompany ng schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declarat on of preparer (other than taxpayer) is based on all information of wh ch preparer has any knowledge. Here Your signature Date Your occupation If the RS sent you an Identity Protection Jo nt return? P N, enter t See instructions. FIREFIGHTER here (see nst.) Keep a copy for Spouse s signature. If a jo nt return, both must s gn. Date Spouse s occupation If the IRS sent your spouse an Identity Protection PIN, enter your records. it here (see inst.) Phone no. 650-867-9965 Email address Preparer s name Preparer s signature Date PTIN Check if: Paid JAKE G. SELF, EA JAKE G. SELF, EA 3/01/24 P01418547 Self-employed Preparer F rm s name KJS, LLP Phone no. 916-744-2220 Use Only F rm s address 101 PARKSHORE DR. SUITE 100 F rm s EIN 82-0647767 FOLSOM, CA 95630 Go to www.irs.gov/Form1040 for instructions and the latest information. Form 1040 (2023) FDIA0112L 08/30/23 SCHEDULE 2 OMB No. 1545-0074 (Form 1040) Additional Taxes Department of the Treasury Attach to Form 1040, 1040-SR, or 1040-NR. 2023 Attachment Internal Revenue Service Go to www.irs.gov/Form1040 for instructions and the latest information. Sequence No. 02 Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number DAVID M BRAGG -6303 Part I Tax 1 Alternative minimum tax. Attach Form 6251. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 0. 2 Excess advance premium tax credit repayment. Attach Form 8962 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Add lines 1 and 2. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 17. . . . . . . . . . . . . . . . . . . . . . . . . 3 0. Part II Other Taxes 4 Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Social security and Medicare tax on unreported tip income. Attach Form 4137 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Uncollected social security and Medicare tax on wages. Attach Form 8919 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Total additional social security and Medicare tax. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Additional tax on IRAs or other tax-favored accounts. Attach Form 5329 if required. If not required, check here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Household employment taxes. Attach Schedule H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Repayment of first-time homebuyer credit. Attach Form 5405 if required . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Additional Medicare Tax. Attach Form 8959 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 794. 12 Net investment income tax. Attach Form 8960. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 10. 13 Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance from Form W-2, box 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Interest on tax due on installment income from the sale of certain residential lots and timeshares . . . . . . . . 14 15 Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000 . . . . . . 15 16 Recapture of low-income housing credit. Attach Form 8611 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 (continued on page 2) BAA For Paperwork Reduction Act Notice, see your tax return instructions. Schedule 2 (Form 1040) 2023 FDIA0104L 06/22/23 Schedule 2 (Form 1040) 2023 DAVID M BRAGG -6303 Page 2 Part II Other Taxes (continued) 17 Other additional taxes: a Recapture of other credits. List type, form number, and amount: 17a b Recapture of federal mortgage subsidy, if you sold your home see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17b c Additional tax on HSA distributions. Attach Form 8889. . . . . . . . . . . . . . . . . . . . . . . 17c d Additional tax on an HSA because you didn't remain an eligible individual. Attach Form 8889 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17d e Additional tax on Archer MSA distributions. Attach Form 8853. . . . . . . . . . . . . . . . 17e f Additional tax on Medicare Advantage MSA distributions. Attach Form 8853. . . 17f g Recapture of a charitable contribution deduction related to a fractional interest in tangible personal property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17g h Income you received from a nonqualified deferred compensation plan that fails to meet the requirements of section 409A . . . . . . . . . . . . . .