JGM – Review items in conservation easement addressed by IRS.

RJM – Figure out why Mr. Mitchell cannot open our invoices and/or email copies or send paper copies.

> Tax Planning Strategy
JGM to send Dr. Calvo the custom tax organizer to review for discussion at meeting week of 2/16/2026.

> Tax Planning Strategy
> Unresolved Tax Issues
> Financial Data Review Software Meeting
Rene to schedule a follow-up meeting for next week (week beginning 2/16/2026), preferably later part of week.

> Unresolved Tax Issues
JGM to confirm transcripts obtain for all alleged tax liabilities for IRS and State of Illinois for review and analysis. JGM report results to Dr. Calvo at meeting week of 2/16/2026 and discuss plan of resolution.

> Financial Data Review Software Meeting
JGM to coordinate entry of Dr. Calvo’s preliminary financial and tax information into new client software portal and prepare to review all components of 2022-present activity during week of 2/16/2026.

> Tax Planning Strategy
Rene to confirm receipt (to date) of all tax related data from Dr. Calvo for CY 2025. Also confirm receipt of all bank statements for 2024 and 2025.

Rene – Confirm that Gerry brings the return to be filed along with payment. Prepare transmittal letter filing with Chris Jones, IRS.

JGM to password protect corporatesite
JGM to respond to inquiries from Erik and Steve; and, finalize CAP Table re-work
JGM to continue auditor credentials discussion with Erik.

DIANA STEWART LITIGATION

2/2/2026 – File Motion to Stay Collections. 

2/4/2026 – Ascertain legal basis and procedure for moving hearing date up from May 2026.  Discuss options with Hugh. 

BOR HEARING

2/3/2026 – JGM and Garrett to have telephone conference with Hugh in final preparation for BOR hearing. 

CORPORATE RESOLUTIONS & TRUST

2/3/2026 – JGM to meet with Erica and review the results of her research in response to Donnell’s inquiries and reconciliation of resolutions, trust, and retainage.  JGM to report to Donnell and Hugh on results of research and in response to Donnell’s reconciliation.

JIM STEWART – PAYMENT INQUIRY

1/31/2026 – Advise Jim that Hugh advised to tell Jim that no disbursements could be made until United Rentals and MDOR matter is resolved.  Hugh would re-visit after that. 

BOR HEARING

2/3/2026 – JGM and Garrett to have telephone conference with Hugh in final preparation for BOR hearing. 

2/4/2026 – Garrett to represent CCI at BOR Hearing.

UNITED RENTALS

2/2/2026 – Payment to United to be processed from trust for $11,629.08. Settlement agreement to be sent to Chad and signed before funds remitted. 

2/2/2026 – Prepare/update resolution regarding same.

DIANA STEWART LITIGATION

2/2/2026 – File Motion to Stay Collections. 

2/4/2026 – Ascertain legal basis and procedure for moving hearing date up from May 2026.  Discuss options with Hugh. 

CORPORATE RESOLUTIONS & TRUST

2/3/2026 – JGM to meet with Erica and review the results of her research in response to Donnell’s inquiries and reconciliation of resolutions, trust, and retainage.  JGM to report to Donnell and Hugh on results of research and in response to Donnell’s reconciliation.                                     

WEDNESDAY TELEPHONE CONFERENCE

1/30/2026 – Hugh and JGM agreed to add a Wednesday status call in addition to Friday.  Both calls are schedule to occur around 4:30-5:00.   RJM to schedule. 

Send Organizer

Need to plan for hearing for next week.

MEET AND DIVIDE UP:
Prepare W2’s for 2025. No 1099’s.
Prepare W4’s for 2026 for new company
Need login for TAP. Confirm TAP set up
Determine if electronic banking is set up. Need for 2025 tax prep. Need business statements electronic for Patriot.
Need bank statements for 2025 tax prep.
Run IRS Representation and Analysis workflows.
Send 2025 Organizer.
AH Company. Rental Agreement $1000 per month.
Confirm business planning.
Monthly checklist. Bank statements and sales invoices.
Respond to IRS Ltr 12C dated 11/26/2025.
Why is there a 941 balance for Q1 2024 and Q3 2021.
Invoicing template in Patriot.
Determine taxability of payments to Mom if any.

MEET AND DIVIDE UP:
Prepare W2’s for 2025. No 1099’s.
Prepare W4’s for 2026 for new company
Need login for TAP. Confirm TAP set up
Determine if electronic banking is set up. Need for 2025 tax prep. Need business statements electronic for Patriot.
Need bank statements for 2025 tax prep.
Run IRS Representation and Analysis workflows.
Send 2025 Organizer.
AH Company. Rental Agreement $1000 per month.
Confirm business planning.
Monthly checklist. Bank statements and sales invoices.
Respond to IRS Ltr 12C dated 11/26/2025.
Why is there a 941 balance for Q1 2024 and Q3 2021.
Invoicing template in Patriot.
Determine taxability of payments to Mom if any.

MEET AND DIVIDE UP:
Prepare W2’s for 2025. No 1099’s.
Prepare W4’s for 2026 for new company
Need login for TAP. Confirm TAP set up
Determine if electronic banking is set up. Need for 2025 tax prep. Need business statements electronic for Patriot.
Need bank statements for 2025 tax prep.
Run IRS Representation and Analysis workflows.
Send 2025 Organizer.
AH Company. Rental Agreement $1000 per month.
Confirm business planning.
Monthly checklist. Bank statements and sales invoices.
Respond to IRS Ltr 12C dated 11/26/2025.
Why is there a 941 balance for Q1 2024 and Q3 2021.
Invoicing template in Patriot.
Determine taxability of payments to Mom if any.

1099’s, W2’s, and other accounting matters.

BUSINESS
* Confirm that all corporate formalities have been completed for Carman Frank Enterprises, LLC.
* Need sales tax ID…re-apply using carwash address.

IRS
* $3,900 Refund – MTL to file 911 w/IRS to determine disposition of refund payment.
* Contact IRS Practitioner and determine what is holdup in processing 2021 and 2022 returns

MDES
*Call Bill Austin, MDES and seek guidance regarding unemployment proceeds. 

NEW AH COMPANY
* Set up new asset holdings company named CMF Holdings of MS, LLC.
* Purpose is to own various assets Obtain list of assets/cash/savings from Mary.
* Confirm with Mary whether Carman will own 100% or whether ownership will be 50/50 with her.

MDOR ACCOUNT
* In MDOR Account closing matter, please to follow up and confirm that account is closed.

ESTATE
Determine if best course of action regarding family home is transferring family home to Mary (wife) or Hanna (daughter) or transferring family home to a trust. Much of this is driven be whether Carman or Mary have liens against them. Both Rankin County residents.

Is homestead exemption an issue if we go the trust route? 
Mary over 65…would homestead exemption in a trust be an option as a beneficiary over 65?

See if Carman has liens for Fed/State tax or Ferguson’s Supply House judgment – Rankin County (if lien out there, how much?)

Need to Touch base with Attorney, Kellie ___ re Property Taxes due and advise status to Tommy’s daughters. See JGM before advising status to daughters.

Please give checks delivered by Anderson to Rene to bring home and hand deliver to Anderson. He is in Jackson until Feb 9, 2026.

Set up Meeting in G’Port office for Jesse Sauceda week of Feb 2

Macy, please check and see if we have received anything from IRS in the last week regarding Travis Griggs. He got something certified but has not picked it up yet. Probably a 504 or a 3172 or 1058. Let me know what you find. Thanks.

> Diana Stewart Litigation
Erica received requested dates. Meet w/JGM before next call with Hugh and confirm proposed date.

> BOR Hearing
Garret confirmed receipt of additional documents from Hugh. Written statement from Julian re 3.5% v 7% on TAP. Need to coordinate call with Garrett to discuss Julian 3.5 v 7% TAP account and JGM letter; docs already submitted to MDOR; and, 2022 bank info.

> Jim Stewart Payment Inquiry
JGM to follow up with Jim if response not received from 2/11/2026 email to Jim.

> Corporate Resolutions, Trust, and Retainage Balance.
JGM to investigate inquiry regarding retainage balance for Richard Martin, CPA.

> > BOR Hearing
Written statement from JGM re Julian re 3.5% v 7% on TAP.

INTERNAL ACCOUNTING

JGM to commence work coordinating CorporateSites.Online setup and implementation. JGM to call Susan regarding interface with Quickbooks.

BUSINESS ORGANIZATION STRUCTURE

JGM to finalize mapping of corporate structure in CorporateSites.Online.

ENTITY TYPE TAX ADJUSTMENT

Coordinate with JGM addressing entity type for 2025 LLC tax returns. Voodoo Dispensary (Pearl) files LLC taxed as 1120-C. Voodoo Dispensary (Canton) files LLC taxed as 1120-C. Confirm that 2025 tax return filing treats both entities as LLC taxed as 1120- C.

TAX RETURN PREPARATION

Tax return preparation for business entities.

Tax return preparation for individuals.

Rene & JGM to review 280-E case law regarding use of management company in corporate structure.

Carolyn, please set up status meeting with Mr. Wade for end of next week (end of week of 2/9/2026). Thanks.

Follow with MDOR if no response to offer has been received.

Follow with MDOR if no response to offer has been received.

> Business & Individual Tax
JGM to prepare custom organizer for 2025

> Debtor Exam – Tentatively 2/18/2026
JGM review docs to be produced.
JGM prepare Sherra for exam.