Sample Case 2

1 Gregory Austin dba
Director
2 VIP VEGAS HOMES SALES LLC
3 3634 Extreme Ct.
Las Vegas, NV. 89129-5049
4 702.900.GREG (4734)
5 Email address: Austinlegal@yahoo.com
6
Alana Collins
7 391 Montclair Dr.
8 #151 Big Bear City, CA. 92314
Direct 702-850-0601
9 Email address: a.collins0072021@gmail.com
10
11 Pro se Plaintiffs-Petitioners
12
13 IN THE EIGHTH JUDICIAL DISTRICT COURT OF
14 THE STATE OF NEVADA IN AND FOR THE COUNTY OF CLARK
15
16 Gregory Austin Dba (VIP VEGAS HOMES ) ___________
17 SALES LLC). and Alana Collins, on behalf of )
themselves and all others, similarly situated as )
18 does 1-1000. )
19 )
Plaintiffs-Petitioners, )
20 )
vs.
21 )
STATE OF NEVADA ex rel NEVADA )
22 )
DEPARTMENT OF EMPLOYMENT,
23 TRAINING AND REHABILITATION )
(DETR) HEATHER KORBULIC in her )
24 )
official capacity only as Nevada Director of
25 Employment, Training and Rehabilitation )
and KIMBERLY GAA in her official capacity )
26 )
only as the Administrator for the Employment
27 )
28 -1-
PETITION FOR WRIT OF MANDAMUS AND/OR CLASS ACTION COMPLAINT FOR DAMAGES
1 Security Division (ESD); and DOES 1-100, )
inclusive. )
2 )
Defendants-Respondents. )
3
)
4 ______________________________
5
PETITION FOR WRIT OF MANDAMUS AND/OR CLASS ACTION
6
COMPLAINT FOR DAMAGES
7
8
COME NOW Plaintiffs-Petitioners Gregory Austin and Alana Collins, on behalf
9
of themselves and all others similarly situated allege as follows:
10
11
JURISDICTION AND VENUE
12
13
1. This Court has jurisdiction over all claims herein against Defendant-Respondent
14
STATE OF NEVADA ex rel Nevada Department of Employment, Training and
15
Rehabilitation (hereinafter DETR) - Employment Security Division (ESD)
16
pursuant to NRS 41.031.
17
18
2. This Court has jurisdiction over all non-monetary claims such as mandamus
19
against individual Defendants-Respondents HEATHER KORBULIC in her
20
official capacity only as Nevada Director of Employment, Training and
21
Rehabilitation, and KIMBERLY GAA in her official capacity only as the
22
Administrator for the Employment Security Division pursuant to NRS 41.160
23
and the federal Civil Rights Act, 28 U.S.C. 1983.
24
25
3. Venue is proper in the Eighth Judicial District because the Plaintiffs-Petitioners
26
each worked in the City of Las Vegas, resided in the County of Clark, and their
27
28 -2-
1 claims arose from the acts complained of herein performed within the County of
2 Clark.
3 PARTIES
4
5 4. Plaintiff-Petitioner GREGORY AUSTIN (also referred to herein as AUSTIN)
6 was for over 25 years and is still today working as a self-employed Contractor,
7 Freelancer, Gig-worker, respectively, lawfully doing business and incorporated
8 as “VIP VEGAS HOMES SALES LLC.” which is licensed by the Secretary of
9 State for Nevada as an LLC which is physically located in Las Vegas and their
10 business office address for all financial matters is 3634 Extreme Ct. Las Vegas,
11 NV. 89129-5049. (A copy of the said Business License is hereto attached as
12 Annex A) Each year, Plaintiff-Petitioner AUSTIN reports his wages from various
13 sub - contracting, freelance and gig work jobs to the federal government and
14 pays taxes on the net income as profit according to the law. (A copy of the said
15 license is hereto attached as Annex B) does not pay himself as a W-2 employee.
16 He is the single and sole support for himself in his home.

17
18 5. Plaintiff-Petitioner ALANA COLLINS (also referred to herein as COLLINS)
19 was for over 2 years and was lawfully working as a self-employed Sub
20 Contractor. She has since moved to California for family medical reasons.
21 Plaintiff-Petitioner COLLINS was a resident of the City of Las Vegas, worked
22 in the City of Las Vegas and was a sole support for herself in her home. Plaintiff-
23 Petitioner COLLINS earns additional income each year as a Self-Employed Sub
24 Contractor. Each year, Plaintiff-Petitioner COLLINS reports her wages from
25 various subcontracting jobs to the federal government and pays taxes according
26 to law. She does not pay herself as a W-2 employee for the income received
27 because of her subcontracting and Gig work.
28 -3-
1 6. Defendant-Respondent DETR is the Department of the State of Nevada
2 responsible for the administration and payment of unemployment benefits to all
3 qualified individuals who apply. Defendant-Respondent DETR is certified by
4 the United States Secretary of Labor pursuant to Section 303(a)(1) of the federal
5 Social Security Act, 42 U.S.C. § 503(a)(1) (3) to administer and pay all federally
6 financed unemployment benefits to qualified individuals. In addition, a
7 substantial part of the cost of DETR’s administration of both State and Federal
8 unemployment compensation is paid in whole or in part by the United States.
9
10 7. Individual Defendant-Respondent HEATHER KORBULIC (also referred to
11 herein as KORBULIC) is the Nevada Director of Employment, Training and
12 Rehabilitation (DETR) and is sued in her official capacity for non-monetary and
13 monetary relief. Together with the other individual Defendants-Respondents
14 herein, Individual Defendant-Respondent KORBULIC is responsible for
15 executing the functions of DETR as it pertains to the timely processing and
16 payment “when due” of Unemployment Compensation to all eligible

17 individuals.
18
19 8. Individual Defendant-Respondent KIMBERLY GAA (also referred to herein as
20 GAA) is the Administrator for the Employment Security Division and is sued in
21 her official capacity for non-monetary and monetary relief. Together with the
22 other individual Defendants-Respondents herein, Individual Defendant-
23 Respondent GAA is responsible for executing the functions of DETR as it
24 pertains to the timely processing and payment “when due” of Unemployment
25 Compensation to all eligible individuals.
26
27
28 -4-
1 9. Plaintiffs-Petitioners reserve the right to seek to amend this petition/complaint
2 to name other individual(s) in his or her official capacity, should another person
3 assume the position any individual Defendant-Respondent now occupies.
4
5 10. The identity of additional DOES 1-1000 is unknown at this time and this
6 petition/complaint will be amended at such time when the identities are known
7 to Plaintiffs-Petitioners. Plaintiffs-Petitioners are informed and believe that each
8 Defendant-Respondent sued herein as DOE is responsible in some manner for
9 the acts, omissions, or representations alleged herein and any reference to
10 “Defendant-Respondent” or “Defendants- Respondents” herein shall mean
11 “Defendants- Respondents and each of them.”
12
13 CLASS ACTION ALLEGATIONS
14
15 11. Plaintiffs-Petitioners bring this action on behalf of themselves and all other
16 similarly situated, as follows:

17
18 a. The Class is Defined As All self-employed individuals,
19 independent contractors and/or the owners of sole proprietorships
20 located within the State of Nevada who do not pay their own wages as a
21 W-2 employee and who have been ordered to cease working as of March
22 15, 2020, by the State of Nevada, Governor Sisolak by Executive Order,
23 and who have been approved or denied benefits (one way or the other)
24 to obtain unemployment compensation pursuant to Unemployment
25 Insurance from the State of Nevada through the Coronavirus Aid, Relief,
26 and Economic Security Act (“CARES” Act) but have been unable to
27 receive or continue receiving their benefits because Defendants-
28 -5-
1 Respondents herein stopped their payments in despite the Order of
2 the Nevada Honorable Judge Barry Breslow, requiring DETR to
3 start paying about 9,000 persons who had start/stops by December
4 24, 2020 .
5
6 b. The Class is Sufficiently Numerous. Upon information and belief,
7 the class consists of over one thousand individuals throughout the State
8 of Nevada.
9
10 c. Plaintiff's Claims are Typical to Those of Fellow Class Members.
11 Plaintiffs- Petitioners and other class members are entitled under federal
12 law to receive and continue receiving and appealing unemployment
13 compensation through Nevada State DETR (Pasaye v. Nevada, Case
14 No.: 2:17-cv-02574-JAD-VCF, 9 (D. Nev. May. 1, 2020) and were
15 prevented from doing so by DETR’s practices and policies related to
16 payment of CARES Act Benefits.

17
18 d. Common Questions of Law and Fact Exist. Common questions of
19 law and fact exist and predominate as to Plaintiffs-Petitioners and the
20 Class, including if Defendants-Respondents violated the statutory /
21 constitutional rights of the Plaintiffs-Petitioners, when DETR refused
22 and continuously refused to pay them their entitled benefits, causing
23 them profound suffering and anxiety.
24
25 e. Each Plaintiff-Petition Is an Adequate Representative of the Class:
26 Plaintiffs- Petitioners will fairly and adequately represent the interests of
27 the Classes because each Plaintiff-Petition is a member of the Class, each
28 -6-
1 has issues of law and fact in common with all members of the Class, and
2 each does not have any interests antagonistic to Class Members.
3 Plaintiffs-Petitioners are aware of their fiduciary responsibilities to Class
4 Members and are determined to discharge those duties diligently and
5 vigorously by seeking the maximum possible recovery for Class
6 Members as a group.
7
8 f. Predominance/Superior Mechanism Common questions of whether
9 Defendants- Respondents failed to act according to state and federal law
10 predominate over individual questions. A class action is superior to other
11 available means for the fair and efficient adjudication of this controversy.
12 Each Class Member has been damaged and is entitled to recovery by
13 reason of Defendants- Respondents failure to allow them a reasonable
14 method for receiving, follow-up, appeal and obtaining, a federally
15 provided unemployment compensation benefit. The prosecution of
16 individual remedies by each Class Member will be cost-prohibitive and

17 may lead to inconsistent standards of conduct for Defendants-
18 Respondents and result in the impairment of Class Members’ rights and
19 the disposition of their interest through actions to which they were not
20 parties.
21
22 STATEMENT OF FACTS
23
24 12. Plaintiffs-Petitioners are each lawfully working in the State of Nevada
25 immediately prior to March 15, 2020, as self-employed individuals, sole
26 proprietors, and/or independent contractors who do not pay themselves as W-2
27 employees.
28 -7-
1 13. On March 15, 2020, the Nevada State Governor Sisolak in a Declaration of
2 Emergency for Covid-19 Directive and pursuant to the March 12, 2020
3 Emergency Declaration, ordered the closure of non-essential businesses which
4 includes that of Plaintiffs-Petitioners. The Governor’s Executive Order refers
5 to all workers/employees, including independent contractors and sole
6 proprietors.
7
8 14. Prior to March 27, 2020, self-employed individuals, sole proprietors, and/or
9 independent contractors who do not pay themselves as W-2 employees were not
10 eligible to and for unemployment compensation.
11
12 15. On Friday, March 27, 2020, President Trump signed into law the CARES Act
13 which, among many other things, provided that all self-employed individuals,
14 sole proprietors, and/or independent contractors who do not pay themselves as
15 W-2 employees would be eligible for up to 13 weeks of federally financed
16 Unemployment Compensation in the amount of $600 per week.

17
18 16. According to the United States Department of Labor (“DOL”), individuals “to
19 receive unemployment insurance benefits, you need to file a claim with the
20 unemployment insurance program in the state where you worked.”
21
22 a. The federal Social Security Act, 42 U.S.C. § 503(a)(1) (3), provides
23 in pertinent part that a state program for administering
24 unemployment compensation must: “. . . be reasonably calculated
25 to insure full payment of unemployment compensation when due”.
26
27
28 -8-
1 b. Plaintiffs-Petitioners have either been approved or denied benefits
2 (one way or the other) DETR started making payments, but
3 stopped, denied PUA because DETR says the claimants were
4 eligible to for UI but pays on neither and DETR has sent a notice of
5 claimant eligibility for benefits -- not just a monetary determination
6 but no benefits have been paid.
7
8 17. That despite the fact that the Plaintiffs/Petitioners have been declared as
9 qualified to receive the claim benefits, DETR still refused to continue paying
10 them, thus. a clear denial of due process on behalf of Plaintiffs and All Class
11 Members.
12
13 PLAINTIFF-PETITIONER GREGORY AUSTIN
14
15 18. Plaintiff-Petitioner Austin has lived in Nevada for over 21 years. He left in 2019
16 on a medical sabbatical to help his failing health. He was supposed to return back
17 to America around February 2020 just as the virus was causing lockdown and
18 inability to travel. He decided instead of putting his health at further risk and
19 returning back immediately he would wait and try to get work remotely offshore
20 by computer. At that time unemployment started to rise, jobs were unavailable,
21 and he was unable to ascertain anything remotely. Austin has bilateral carpal
22 tunnel; remote work is very difficult but able to be done if he has the access to
23 stable Wi-Fi and a company willing to hire him.
24
25 19. Plaintiffs-Petitioners Austin and Collins applied for Pandemic Unemployment
26 Assistance (PUA) with Claimant ID - 0002144937 but was initially
27 disqualified. (Annexes C and D, respectively)
28 -9-
1 20. On June 29, 2020 Austin reached to KTNV Action News via email thru Tricia
2 Kean, reporter at KTLV Channel 13 for media exposure on how NVDETR has
3 been handling their claims for urgent benefits and how DETR has been giving
4 him a hard time in connecting with DETR as no one seems to act or respond on
5 the claims despite the urgency of the matter. Austin had just been referred to
6 another agency or department but still no one is available to assist. Still, the
7 DETR did not act on the claim, they only called and told Austin that he didn’t
8 qualify for Unemployment but did for PUA. But they sent a letter showing that
9 Austin qualified for $181/week for UI.
10
11 21. On August 6, 2020, Austin again reached out via email to the Office of Senator
12 Jacky Rosen as NVDETR has been ignoring him for several months already and
13 has been delaying the release of his emergency funds. The Office of the Senator
14 They advised Austin to call the PUA hotline, but Austin couldn't get through it.
15
16 22. On November 23, 2020, Austin was notified that he is eligible for Pandemic
17 Unemployment Assistance (PUA) Benefits amounting to $181.00 weekly. That
18 it will only take three days for funds to appear in the bank account, but Austin
19 received none. (Annexes E and F)
20
21 23. Austin appealed on the same day and docketed it as 2020035934 (Annex G).
22 DETR marked Austin’s portal as “Claim under Review (No); Unresolved issues
23 (Yes) on a more recent screenshot it says “Unresolved issues: NO” without any
24 explanation whatsoever. How could it not be under review if there are unresolved
25 issues? It also mentions that the claim amount benefit of $1267.00 out of a total
26 of $10,317.00 was paid, and no such amount was ever direct deposited or sent
27 per screenshot (please see attached). This shows that NVDETR has with malice
28 -10-
1 and forethought, complicitly lied, misrepresented and misreported to said court
2 that they have paid claimants to get out of their CONTEMPT charges with Judge
3 Breslow; when in reality, they never paid most of us at all. A tactical yet illegal
4 pre-meditative and calculating move on their part. Thus, a display of a delaying
5 tactic therefore causing and continuing to cause the latter to experience undue
6 emotional, financial, and psychological distress, aggravating circumstances and
7 worsening of an already existing severe condition(s).
8
9 24. DETR has failed/stopped to pay Austin all of the benefits he is eligible for (UI,
10 PUA, FPUC ($600), LW ($300) since February 2020 and had missed weeks
11 covering 2/21/2020 thru 5/21/2020 despite an order dated December 3, 2020 by
12 Judge Breslow DETR failed and still fails to pay the benefits due to him and the
13 rest of the claimants, constituting a taking of property without due process see,
14 e.g. California Department of Human Resources Development v. Java, 402 U.S.
15 121 (1971). Portions of the benefits he is eligible for (UI, PUA, FPUC ($600),
16 LW ($300) are as follows:
17
18 Period Amount Weeks Total
19 2/2020 to 2/2021 $181 57 $10,317
20 4/5/2020 to 7/31/2020 $600 16 $9,600
21 12/27/2020 to 3/14/2020 $300 11 $3,300
22 3/2021 to 3/14/2021 $181 2 $362
23 _________
24 $23,579
25
26 NOTE: The amount does not include stimulus payments never received.
27
28 -11-
1 Year
2 2020 $1,400
3 2021 1,400
4 2021 600
5
6 25. To add further insult to injury, Plaintiff-Petitioner Austin is currently partially
7 and chronically disabled and suffering from an incurable disorder/syndrome
8 Fibromyalgia, amongst other disabling and debilitating conditions, “a disorder
9 characterized by widespread musculoskeletal pain accompanied by fatigue,
10
sleep, memory and mood issues. It amplifies painful sensations by affecting the
11
way a brain and spinal cord process painful and non-painful signals” (UCLA
12
Schmidt-Wilcke Ichesco E, et al Changes in clinical pain in fibromyalgia, Pain
13
Med 2014; 15:1346). Austin has been suffering greatly due to depression and
14
strong anxiety, panic attacks. Notably, ADA Law prohibits discrimination
15
against people with disabilities. Clearly, DETR’s failure to release Austin’s
16
unemployment benefits despite court order and unreasonable delay caused
17
Austin emotional, financial and psychological distress, especially during the
18
coronavirus pandemic. (Annex H)
19
20
PLAINTIFF-PETITIONER ALANA COLLINS
21
22
26. Plaintiff-Petitioner Collins moved from Nevada to California on December 28,
23
2019, just before the pandemic to care for her mother. All of her previous work
24
history was in Nevada.
25
26
27
28 -12-
1 27. In March 2020, when the pandemic hit, she contacted California Employment
2 Development Department (California EDD) for Unemployment and Pandemic
3 Unemployment Assistance (PUA) and was told by California EDD that she
4 qualified with a starting date of February 09, 2020.
5
6 28. California EDD sent Collins weekly claim forms and she had the option to fill
7 out the forms online for benefits which she did on May 30, 2020. (Annex I)
8
9 29. When Collins applied for her weekly benefits online, she was denied on the
10 ground that “she was eligible for regular Unemployment Insurance benefits,
11 Pandemic Emergency Unemployment Compensation or other extended
12 unemployment benefits, State Disability Insurance Benefits or Paid Family
13 Leave Benefits, therefore does not meet the legal requirements for payment of
14 PUA Benefits. (Annex J)
15
16 30. In May 2020, Collins contacted California EDD on the phone, but this time
17 informing her that she did not qualify for California benefits, (because
18 benefits are based on her past 4 quarters of employment - which were all in
19 Nevada) and she DID qualify for benefits from Nevada.
20
21 31. On August 6, 2020, Collins started faxing the State of Nevada after receiving a
22 letter from them stating that she should reach out to the "Monetary Recovery"
23 Department, for a reconsideration of such denial of her monetary claims which
24 is most of her documentation. (Annex K)
25
26
27
28 -13-
1 32. Collins' last fax to that department was 11/2020, a week later, she received a
2 Bank of America Debit Card, which is where EDD is supposed to upload her
3 weekly benefits.
4
5 33. Collins until today has failed to have any funds deposited from EDD to Collins
6 debit or checking account, and they have not sent correspondence of ANY kind
7 to her since November 2020.
8
9 34. Nevada never confirmed what weekly benefit amount Collins should be
10 receiving.
11
12 35. Collins has been a resident of California for more than a year and should now
13 qualify for unemployment/PUA assistance from California EDD starting
14 January 2021 to present.
15
16 36. Collins couldn't file for benefits in California at the moment until Nevada claims
17 have been settled.
18
19 37. It has been almost fifty-seven (57) weeks, total allowed by NVDETR since the
20 March 15, 2020 Nevada state order to shut down, and more than four weeks after
21 the United States Department of Labor’s guidance and still Defendants-
22 Respondents have failed to provide any method by which class members, like
23 Plaintiffs-Petitioners.
24
25 38. Thus, delay in payments of federally mandated unemployment benefits has
26 caused and will continue to cause, Plaintiffs-Petitioners irreparable harm. The
27
28 -14-
1 denial of PUA benefits to eligible individuals unquestionably constitutes
2 irreparable harm. See Day v. Shalala, 23 F.3d 1052, 1059 (6th Cir. 1994)
3
4 FIRST CAUSE OF ACTION
5
6 Violation of Federal Statute on Behalf of Plaintiffs and All Class Members
7
8 39. Plaintiffs reallege and incorporate by reference all the paragraphs above in the
9 Petition/Complaint as though fully set forth herein.
10
11 40. Section 303(a)(1) of the federal Social Security Act, 42 U.S.C. § 503(a)(1) (3)
12 (a) (1) provides that Defendant DETR pay unemployment benefits when due,
13 which now includes all self-employed individuals, sole proprietors, and
14 independent contractors pursuant to the Coronavirus Aid, Relief, and Economic
15 Security Act (“CARES” Act) “when due.”
16
17 41. Under this statute, and in this context, “when due” means at the earliest stage of
18 unemployment where unemployment compensation benefit payments are
19 administratively feasible.
20
21 42. By failing to pay and continue paying by which class members like Plaintiffs-
22 Petitioners are entitled or how they will be processed under the Consolidated
23 Appropriations Act of 2021, specifically under the “Continued Assistance for
24 Unemployed Workers Act 0f 2020”, Defendants-Respondents have willfully
25 violated the provisions of 42 U.S.C. § 503(a)(1) (3) (a) (1) causing great harm
26 to the Plaintiffs-Petitioners and the members of the Class. Qualified
27 immunity protects government officials "from money damages unless a plaintiff
28 -15-
1 pleads facts showing (1) that the official violated a statutory or constitutional
2 right, and (2) that the right was "clearly established" at the time of the
3 challenged conduct.” Pasaye v. Nevada, Case No.: 2:17-cv-02574-JAD-VCF,
4 9 (D. Nev. May. 1, 2020)
5
6 43. Furthermore, "A court determining whether a right was clearly established looks
7 to [United States] Supreme Court and Ninth Circuit law existing at the time of
8 the alleged act.'" "A right is clearly established only if its contours are
9 sufficiently clear that a reasonable official would understand that what he is
10 doing violates that right." "[E]xisting precedent must have placed the statutory
11 or constitutional question beyond debate." Courts must not "define clearly
12 established law at a high level of generality." "The dispositive question is
13 whether the violative nature of particular conduct is clearly established." "This
14 inquiry must be undertaken in light of the specific context of the case, not as a
15 broad general proposition." Pasaye v. Nevada, Case No.: 2:17-cv-02574-JAD-
16 VCF, 9-10 (D. Nev. May. 1, 2020)

17
18 44. Hence, Plaintiffs-Petitioners demand that Defendants-Respondents be required
19 to immediately, but not later than seventy-two (72) hours after an Order from
20 this Court so directing DETR to make their federal unemployment funds
21 available pursuant to the federal CARES Act, with interest, attorneys’ fees and
22 costs, damages, and any other sustained and credible damages as allowed by law.
23
24 SECOND CAUSE OF ACTION
25
26 Denial of Due Process on Behalf of Plaintiffs and All Class Members
27
28 -16-
1 45. Plaintiffs reallege and incorporate by reference all the paragraphs above in the
2 Complaint as though fully set forth herein.
3
4 46. Plaintiffs-Petitioners like all other Class Members have a property interest in the
5 receipt of unemployment compensation pursuant to the CARES Act. Plaintiffs-
6 Petitioners have a legitimate claim of entitlement to these benefits.
7 47. In this case, the payment of unemployment compensation benefits creates in all
8 class members a property interest protected by due process.”
9
10
48. Since it is a property right, denial of payment of unemployment compensation
11
by refusing to allow an individual to apply is a violation of due process. As stated
12
in Board of Regents of State Colleges v. Roth, 408 U.S. 564, 576, 92 S.Ct. 2701,
13
33 L.Ed.2d 548 (1972), “The Fourteenth Amendment’s procedural protection of
14
property is a safeguard of the security of interests that a person has already
15
acquired in specific benefits.”
16
17
49. By the acts complained of herein, Defendants-Respondents have denied
18
Plaintiffs- Petitioners and all Class Members due process of law. Therefore, they
19
are not and cannot be a “party” to any administrative proceeding.
20
21
50. Wherefore, Plaintiffs-Petitioners demand that Defendants-Respondents be
22
required to immediately, but not later than seventy-two (72) hours after an Order
23
from this Court so directing, maintain a webpage with responsive customer
24
service assistants, which includes access to an appeal process, for all class
25
members to receive the unemployment insurance that they are entitled to under
26
federal law.
27
28 -17-
1 51. Furthermore, Plaintiffs-Petitioners demand from Defendants-Respondent DETR
2 only, immediate payment to each and every member of the class of all
3 unemployment compensation due pursuant to the federal CARES Act, with
4 interest, attorneys’ fees and costs, as allowed by law.
5
6 THIRD CAUSE OF ACTION
7
8 Mandamus to Compel Performance of Clear Duty of Office on Behalf of Plaintiffs-
9 Petitioners and All Class Members
10
11 52. Plaintiffs-Petitioners reallege and incorporate by reference all the paragraphs
12 above in the Complaint as though fully set forth herein.
13
14 53. NRS 34.160 provides that mandamus is available to compel the performance of
15 an act which the law requires as a duty resulting from an office, trust, or station.
16
17 54. Section 303(a)(1) of the federal Social Security Act, 42 U.S.C. § 503(a)(1) (3)
18 (a) (1) provides that Defendants DETR pay unemployment benefits when due.
19
20 55. The CARES Act now makes unemployment compensation due to all self-
21 employed individuals, sole proprietors, and independent contractors.
22
23 56. By failing to timely initiate a webpage or other system or mechanism for self-
24 employed individuals, sole proprietors, and independent contractors to apply,
25 follow-up and appeal for unemployment compensation, Defendants-
26 Respondents have breached a duty of their office and have failed to perform a
27 duty.
28 -18-
1 57. Because Plaintiffs-Petitioners cannot even apply for unemployment
2 compensation, there is no way for them to appeal their denial.
3
4 58. An action under NRS 233B.130 is the exclusive method to seek judicial review
5 from a denial of unemployment benefits.
6
7 59. But NRS 233B.130(1) provides that only “An action under NRS 233B.130 is the
8 exclusive method to seek judicial review from a denial of unemployment
9 benefits. But NRS 233B.130(1) limits judicial review to a party of record. As the
10 statute states: 1. Any party who is (a) Identified as a party of record by an agency
11 in an administrative proceeding; and (b) Aggrieved by a final decision in a
12 contested case, is entitled to judicial review of the decision.
13
14 60. As held in UNITED STATES DISTRICT COURT DISTRICT OF NEVADA,
15 Nov 13, 2020 Case No.: 2:20-cv-01922-JAD-EJY (D. Nev. Nov. 13,
16 2020), “turning to the relief sought, Plaintiffs do not discuss what they seek
17 from the State of Nevada. Plaintiffs request a writ of mandamus directing
18 DETR to make their federal unemployment funds available to them within 72
19 hours.”
20
21 61. Wherefore, Plaintiffs-Petitioners request this Court to Issue of Writ of
22 Mandamus directed to Defendants-Respondents requiring them to immediately,
23 but not later than three days after an order from this court, show cause, if any
24 there be why they should not be directed to fulfill their duty of paying to all self-
25 employed individuals, sole proprietors and independent contractors working in
26 Nevada immediately prior to March 15, 2020, unemployment compensation
27 “when due” by establishing a webpage application process, which includes
28 -19-
1 access to an appeal process, for all class members to receive the unemployment
2 insurance that they are entitled to under federal law.
3
4 PRAYER FOR RELIEF
5
6 For the reasons stated herein, Plaintiffs-Petitions ask this Court to issue an order as
7 follows:
8 a. That Defendants-Respondents be required to immediately, but not
9 later than seventy-two (72) hours after an order from this court so
10 directing, DETR to release, continue paying all the self-employed
11 individuals, independent contractors, and/or the owners of sole
12 proprietorships located within the State of Nevada that they are
13 entitled to under federal law.
14
15 b. That Plaintiffs-Petitioners shall be awarded additional damages as
16 an aggravating factor, that Plaintiff-Petitioner is (Austin) Disabled,

17 under ADA Guidelines and the withholding of such funds, goes
18 counter to any sensible or fair distribution of funds as prescribed
19 under the law and due process. In fact, we claim that with malice,
20 intentional infliction of emotional, financial, psychological distress
21 has made (Austin’s) condition, at times considerably worse.
22
23 c. Monetary relief because of the effects or continued effects of
24 defendants/respondents when they acted in bad faith in ignoring the
25 urgent needs of the plaintiffs/petitioners and outside their limited
26 liability capacity.
27
28 -20-
1 d. Statutory Interest from the original qualification of benefits.
2
3 e. Punitive damages
4
5 f. Incidental Damages
6
7 g. Collateral Damages
8
9 h. Consequential damages
10
11 i. Future damages that may arise from their failure to timely execute
12 payments.
13
14 j. Intentional infliction of Emotional, Psychological and Financial
15 distress.
16
17 k. pain and suffering
18
19 l. Emotional anguish
20
21 m. The worsening of a pre-existing condition
22
23 n. the loss of enjoyment of life and activities
24
25 o. compensatory damages
26
27 p. liquidated damages
28 -21-
1 q. general damages
2
3 r. administrative or judicial sanctions
4
5 s. Bad Faith and covenants
6
7 t. Negligence
8
9 u. Incompetence
10
11 v. Breach of Fiduciary duty to the State of Nevada
12
13 w. UNJUST ENRICHMENT
14
15 x. Treble damages as allowed.
16
17 y. That Plaintiffs-Petitioners shall be awarded attorney’s fees and
18 costs according to law.
19
20 All Other reliefs and remedies just and equitable under the premises and law are
21 likewise prayed for.
22
23
24
25
26
27
28 -22-
1 AFFIRMATION
2
3 The undersigned does hereby affirm that the preceding document filed in the Eighth
4 Judicial District Court of the State of Nevada, County of Clark, does not contain the
5 social security number of any person.
6
7 Dated: 8 March 2021
th
8
9 Respectfully submitted,
10
11 Gregory Austin
Alana Collins
12 Pro se - Plaintiffs-Petitioners
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28 -23-
1 LISTS OF ANNEXES
2
Annexes Description
3
A. VIP VEGAS HOMES BUSINESS LICENSE
4
B. 2019 TAX RETURN DOCUMENTS (VIP VEGAS
5 HOMES SALES)
6 C. NVDETR APPLICATION
7 D. PUC DISQUALIFYING DETERMINATION
8 E. PUA ELIGIBILITY
9 F. APPEAL
10 G. ADA - RTC
11 H. ALANA FORMS
12 I. DENIAL
13 J. LETTER OF CIRCUMSTANCE TO NVDETR
14
K. LETTER OF RECONSIDERATION
15
16
17
18
19
20
21
22
23
24
25
26
27
28 -26-
STATE OF NEVADA Annex "A"
BARBARA K. CEGAVSKE Commercial Recordings & Notary Division
202 N. Carson Street
Secretary of State Carson City, NV 89701
Telephone (775) 684-5708
Fax (775) 684-7138
KIMBERLEY PERONDI North Las Vegas City Hall
2250 Las Vegas Blvd North, Suite 400
Deputy Secretary for OFFICE OF THE North Las Vegas, NV 89030
Commercial Recordings
SECRETARY OF STATE Telephone (702) 486-2880
Fax (702) 486-2888
GREG AUSTIN Work Order #: W2020032700026

3634 Extreme Ct March 27, 2020
LAS VEGAS, NV 89129, USA Receipt Version: 1
Special Handling Instructions: Submitter ID: 251298
Charges
Description Filing Number Filing Date/Time Filing Status Qty Price Amount
Annual List 20200571701 3/27/2020 4:08:47 AM Approved 1 $350.00 $350.00
Total $350.00
Payments
Type Description Payment Status Amount
Credit Card 5853073153266653503058 Success $350.00
Total $350.00
Credit Balance: $0.00
GREG AUSTIN
3634 Extreme Ct
LAS VEGAS, NV 89129, USA
STATE OF NEVADA
BARBARA K. CEGAVSKE Commercial Recordings Division
Secretary of State Carson City, NV 89701
Telephone (775) 684-5708
Fax (775) 684-7138
KIMBERLEY PERONDI North Las Vegas City Hall
2250 Las Vegas Blvd North, Suite 400
Deputy Secretary for OFFICE OF THE North Las Vegas, NV 89030
Commercial Recordings
SECRETARY OF STATE Telephone (702) 486-2880
Fax (702) 486-2888
Business Entity - Filing Acknowledgement

03/27/2020
Work Order Item Number: W2020032700026 - 489338
Filing Number: 20200571701
Filing Type: Annual List
Filing Date/Time: 03/27/2020 04:08:47 AM
Filing Page(s): 2
Indexed Entity Information:

Entity ID: E0214302006-4 Entity Name: VIP VEGAS HOMES
SALES, LLC
Entity Status: Active Expiration Date: None
Non-Commercial Registered Agent

MARVEL ENTERPRISES, INC.
3634 EXTREME COURT, LAS VEGAS, NV 89129, USA
The attached document(s) were filed with the Nevada Secretary of State, Commercial
Recording Division. The filing date and time have been affixed to each document,
indicating the date and time of filing. A filing number is also affixed and can be used to
reference this document in the future.
Respectfully,
BARBARA K. CEGAVSKE
Secretary of State
Page 1 of 1
Commercial Recording Division

BARBARA K. CEGAVSKE Annual or Amended List
Secretary of State
202 North Carson Street and State Business
Carson City, Nevada 89701-4201
(775) 684-5708 License Application
Website: www.nvsos.gov
www.nvsilverflume.gov
ANNUAL AMENDED (check one)

List of Officers, Managers, Members, General Partners, Managing Partners, Trustees or Subscribers:
VIP VEGAS HOMES SALES, LLC NV20061582710

NAME OF ENTITY Entity or Nevada Business
Identification Number (NVID)
TYPE OR PRINT ONLY - USE DARK INK ONLY - DO NOT HIGHLIGHT
IMPORTANT: Read instructions before completing and returning this form.

Please indicate the entity type (check only one):
Corporation Filed in the Office of Business Number
E0214302006-4
This corporation is publicly traded, the Central Index Key number is: Filing Number
20200571701
Secretary of State Filed On
Nonprofit Corporation (see nonprofit sections below) State Of Nevada
03/27/2020 04:08:47 AM
Number of Pages
2
Limited-Liability Company
Limited Partnership
Limited-Liability Partnership
Limited-Liability Limited Partnership
Business Trust
Corporation Sole
Additional Officers, Managers, Members, General Partners, Managing Partners, Trustees or Subscribers, may be listed on a supplemental page.
CHECK ONLY IF APPLICABLE
Pursuant to NRS Chapter 76, this entity is exempt from the business license fee.
001 - Governmental Entity
006 - NRS 680B.020 Insurance Co, provide license or certificate of authority number
For nonprofit entities formed under NRS chapter 80: entities without 501(c) nonprofit designation are required to maintain a state business license,
the fee is $200.00. Those claiming an exemption under 501(c) designation must indicate by checking box below.
Pursuant to NRS Chapter 76, this entity is a 501(c) nonprofit entity and is exempt from the business license fee.
Exemption Code 002
For nonprofit entities formed under NRS Chapter 81: entities which are Unit-owners' association or Religious, Charitable, fraternal or other
organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C $ 501(c) are excluded from the requirement to obtain a state business
license. Please indicate below if this entity falls under one of these categories by marking the appropriate box. If the entity does not fall under either of
these categories please submit $200.00 for the state business license.
Unit-owners' Association Religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization
pursuant to 26 U.S.C. $501(c)
For nonprofit entities formed under NRS Chapter 82 and 80:Charitable Solicitation Information - check applicable box
Does the Organization intend to solicit charitable or tax deductible contributions?
No - no additional form is required
Yes - the "Charitable Solicitation Registration Statement" is required.
The Organization claims exemption pursuant to NRS 82A 210 - the "Exemption From Charitable Solicitation Registration Statement" is
required
**Failure to include the required statement form will result in rejection of the filing and could result in late fees.**
page 1 of 2
BARBARA K. CEGAVSKE
Secretary of State Annual or Amended List
202 North Carson Street
Carson City, Nevada 89701-4201 and State Business License
(775) 684-5708
Website: www.nvsos.gov Application - Continued
www.nvsilverflume.gov
Officers, Managers, Members, General Partners, Managing Partners, Trustees or Subscribers:

CORPORATION, INDICATE THE MANAGING MEMBER:
GREG AUSTIN USA
Name Country
3634 EXTREME CT LAS VEGAS NV 89129
Address City State Zip/Postal Code
None of the officers and directors identified in the list of officers has been identified with the fraudulent intent of concealing
the identity of any person or persons exercising the power or authority of an officer or director in furtherance of any
unlawful conduct.
I declare, to the best of my knowledge under penalty of perjury, that the information contained herein is correct and
acknowledge that pursuant to NRS 239.330, it is a category C felony to knowingly offer any false or forged instrument for filing
in the Office of the Secretary of State.
X Greg Austin Manager 03/27/2020

Signature of Officer, Manager, Managing Member, Title Date
General Partner, Managing Partner, Trustee,

Subscriber, Member, Owner of Business,
Partner or Authorized Signer FORM WILL BE RETURNED IF
UNSIGNED
page 2 of 2
NEVADA STATE BUSINESS LICENSE
VIP VEGAS HOMES SALES, LLC
Nevada Business Identification # NV20061582710

Expiration Date: 03/31/2021
In accordance with Title 7 of Nevada Revised Statutes, pursuant to proper application duly filed and
payment of appropriate prescribed fees, the above named is hereby granted a Nevada State Business
License for business activities conducted within the State of Nevada.
Valid until the expiration date listed unless suspended, revoked or cancelled in accordance with the
provisions in Nevada Revised Statutes. License is not transferable and is not in lieu of any local business
license, permit or registration.
License must be cancelled on or before its expiration date if business activity ceases. Failure to do
so will result in late fees or penalties which, by law, cannot be waived.
IN WITNESS WHEREOF, I have hereunto set my

hand and affixed the Great Seal of State, at my
office on 03/27/2020.
Certificate Number: B20200327688591

You may verify this certificate BARBARA K. CEGAVSKE
Secretary of State
online at http://www.nvsos.gov
Form
Department of the Treasury
1120 U.S. Corporation Income Tax Return
For calendar year 2019 or tax year beginning , 2019, ending Annex "B"
2019
, 20
OMB No. 1545-0123
Internal Revenue Service Go to www.irs.gov/Form1120 for instructions and the latest information.
A Check if: Name B Employer identification number
1a Consolidated return
(attach Form 851) .. VIP VEGAS HOMES SALES LLC 20-4750068
b Life/nonlife consoli- C Date incorporated
dated return ..... TYPE Number, street, and room or suite no. If a P.O. box, see instructions.
2 Personal holding co. OR
(attach Sch. PH) ... 09-19-2006
PRINT D Total assets (see instructions)
3 Personal service corp. 632 JOJOBA COURT
(see instructions) ... City or town, state or province, country and ZIP or foreign postal code
4 Schedule M-3 attached
Las Vegas NV 89144-4523 $ 20,375
E Check if: (1) Initial return (2) Final return (3) Name change (4) Address change
1a Gross receipts or sales. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a

b Returns and allowances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
c Balance. Subtract line 1b from line 1a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Income
4 Dividends and inclusions (Schedule C, line 23). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 105

5 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 1
6 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
8 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . . . . . . . . . . . . . . 8
9 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797). . . . . . . . . . . . . . . . . . . . . 9
10 Other income (see instructions - attach statement) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
11 Total income. Add lines 3 through 10 ................................... 11 106
12 Compensation of officers (see instructions - attach Form 1125-E) . . . . . . . . . . . . . . . . . . . . . 12
13 Salaries and wages (less employment credits) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Deductions (See instructions for limitations on deductions.)
14 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

15 Bad debts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
16 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
17 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
18 Interest (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
19 Charitable contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
20 Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562) . . . . . 20 134
21 Depletion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
22 Advertising . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
23 Pension, profit-sharing, etc., plans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
24 Employee benefit programs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
25 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
26 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .#5
Statement ... 26 145
27 Total deductions. Add lines 12 through 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 279
28 Taxable income before net operating loss deduction and special deductions. Subtract line 27 from line 11. . . . 28 (173)
29a Net operating loss deduction (see instructions) . . . . . . . . . . . . . . . . . . 29a
b Special deductions (Schedule C, line 24) . . . . . . . . . . . . . . . 29b
c Add lines 29a and 29b . . . . . . . . . . . . . . . . . . . . . . . . . . . 29c
30 Taxable income. Subtract line 29c from line 28. See instructions ....................... 30 (173)
Tax, Refundable Credits, &
31 Total tax (Schedule J, Part I, line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 0

32 2019 net 965 tax liability paid (Schedule J, Part II, line 12) . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Payments
33 Total payments, credits, and section 965 net tax liability (Schedule J, Part III, line 23). . . . . . . . . . . . . . 33
34 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . . . . . . . . 34
35 Amount owed. If line 33 is smaller than the total of lines 31, 32, and 34, enter amount owed ........... 35
36 Overpayment. If line 33 is larger than the total of lines 31, 32, and 34, enter amount overpaid .......... 36
37 Enter amount from line 36 you want: Credited to 2020 estimated tax Refunded 37
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct,
and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Sign May the IRS discuss this return
Here GREG AUSTIN PRESIDENT with the preparer shown below?
Signature of officer Date Title See instructions. X Yes No
Print/Type preparer's name Preparer's signature Date Check if PTIN
Paid MARVEL ENTERPRISES INC MARVEL ENTERPRISES INC 05-05-2020 self-employed P00365203
Preparer Firm's name MARVEL ENTERPRISES INC Firm's EIN 20-0402869
Use Only Firm's address 3634 EXTREME COURT Phone no.
Las Vegas NV 89129 (702)406-8095

For Paperwork Reduction Act Notice, see separate instructions. Form 1120 (2019)
EEA
Form 1120 (2019) VIP VEGAS HOMES SALES LLC 20-4750068 Page 2
Schedule C Dividends, Inclusions, and Special Deductions (a) Dividends and
(b) %
(c) Special deductions
(see instructions) inclusiions (a) x (b)
1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed

stock) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
2 Dividends from 20%-or-more-owned domestic corporations (other than debt-financed
stock) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
see
instructions
3 Dividends on certain debt-financed stock of domestic and foreign corporations ......
4 Dividends on certain preferred stock of less-than-20%-owned public utilities. . . . . . . . 23.3
5 Dividends on certain preferred stock of 20%-or-more-owned public utilities ........ 26.7
6 Dividends from less-than-20%-owned foreign corporations and certain FSCs ....... 50
7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs . . . . . . . . 65
8 Dividends from wholly owned foreign subsidiaries .................... 100

see
instructions
9 ..............
Subtotal. Add lines 1 through 8. See instructions for limitations
10 Dividends from domestic corporations received by a small business investment
company operating under the Small Business Investment Act of 1958. . . . . . . . . . . 100
11 Dividends from affiliated group members ........................ 100
12 Dividends from certain FSCs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100

13 Foreign-source portion of dividends received from a specified 10%-owned foreign
corporation (excluding hybrid dividends) (see instructions) . . . . . . . . . . . . . . . . 100
14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13
(including any hybrid dividends) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
see
instructions
15 Section 965(a) inclusion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of
the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471)
(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100
b Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s)
5471) (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c Other inclusions from CFCs under subpart F not included on line 15, 16a, 16b, or 17
(attach Form(s) 5471) (see instructions) .......................
17 .....
Global Intangible Low-Taxed Income (GILTI)(attach Form(s) 5471 and Form 8992)
18 Gross-up for foreign taxes deemed paid . . . . . . . . . . . . . . . . . . . . . . . . .
19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 ............
20 Other dividends .................................... 105
21 Deduction for dividends paid on certain preferred stock of public utilities. . . . . . . . . .
22 Section 250 deduction (attach Form 8993) . . . . . . . . . . . . . . . . . . . . . . .

23 Total dividends and inclusions. Add column (a), lines 9 through 20. Enter here and on
page 1, line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 105
24 ...........
Total special deductions. Add column (c), lines 9 through 22. Enter here and on page 1, line 29b
EEA Form 1120 (2019)
Schedule J Tax Computation and Payment (see instructions)
Part I - Tax Computation
1 Check if the corporation is a member of a controlled group (attach Schedule O (Form 1120)). See instructions
2 Income tax. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 0
3 Base erosion minimum tax (attach Form 8991) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 0
5a Foreign tax credit (attach Form 1118) . . . . . . . . . . . . . . . . . . . . . . . . . 5a 0
b Credit from Form 8834 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 5b
c General business credit (attach Form 3800) . . . . . . . . . . . . . . . . . . . . . . 5c
d Credit for prior year minimum tax (attach Form 8827) . . . . . . . . . . . . . . . . . . 5d
e Bond credits from Form 8912 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5e
6 Total credits. Add lines 5a through 5e. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Subtract line 6 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 0
8 Personal holding company tax (attach Schedule PH (Form 1120)) . . . . . . . . . . . . . . . . . . . . . . . . . 8 0
9a Recapture of investment credit (attach Form 4255) . . . . . . . . . . . . . . . . . . . 9a
b Recapture of low-income housing credit (attach Form 8611) . . . . . . . . . . . . . . . 9b
c Interest due under the look-back method - completed long-term contracts (attach
Form 8697) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9c
d Interest due under the look-back method - income forecast method (attach Form 8866) . . 9d
e Alternative tax on qualifying shipping activities (attach Form 8902) . . . . . . . . . . . . 9e
f Other (see instructions - attach statement) . . . . . . . . . . . . . . . . . . . . . . . 9f
10 Total. Add lines 9a through 9f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
11 Total tax. Add lines 7, 8, and 10. Enter here and on page 1, line . 31. . . . . . . . . . . . . . . . . . . . . . . . 11 0
Part II - Section 965 Payments (see instructions)
12 2019 net 965 tax liability paid from Form 965-B, Part II, column (k), line 3. Enter here an on page 1, line 32 . . . . . 12
Part III - Payments, Refundable Credits, and Section 965 Net Tax Liability
13 2018 overpayment credited to 2019 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
14 2019 estimated tax payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
15 2019 refund applied for on Form 4466 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 ( )
16 Combine lines 13, 14, and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
17 Tax deposited with Form 7004 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
18 Withholding (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
19 Total payments. Add lines 16, 17, and 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
20 Refundable credits from:
a Form 2439 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20a
b Form 4136 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20b
c Form 8827, line 5c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20c
d Other (attach statement - see instructions) . . . . . . . . . . . . . . . . . . . . . . . 20d
21 Total credits. Add lines 20a through 20d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
22 2019 net 965 tax liability from Form 965-B, Part I, column (d), line 3. See instructions. . . . . . . . . . . . . . . . 22
23 Total payments, credits, and section 965 net tax liability Add lines 19, 21, and 22. Enter here and on page 1,
line 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
EEA Form 1120 (2019)
Schedule K Other Information (see instructions)
1 Check accounting method: a X Cash b Accrual c Other (specify) Yes No
2 See the instructions and enter the:
a Business activity code no. 485990
b Business activity VIP ENTERTAINMENT
c Product or service ENTERTAINMENT TRANSPORTATION
3 ....................
Is the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group? X
If "Yes," enter name and EIN of the parent corporation
4 At the end of the tax year:

a Did any foreign or domestic corporation, partnership (including any entity treated as a partnership), trust, or tax-exempt
organization own directly 20% or more, or own, directly or indirectly, 50% or more of the total voting power of all classes of the
corporation's stock entitled to vote? If "Yes," complete Part I of Schedule G (Form 1120) (attach Schedule G) ............ X
b Did any individual or estate own directly 20% or more, or own, directly or indirectly, 50% or more of the total voting power of all
classes of the corporation's stock entitled to vote? If "Yes," complete Part II of Schedule G (Form 1120) (attach Schedule G)..... X
5 At the end of the tax year, did the corporation:
a Own directly 20% or more, or own, directly or indirectly, 50% or more of the total voting power of all classes of stock entitled to vote of
any foreign or domestic corporation not included on Form 851, Affiliations Schedule? For rules of constructive ownership, see instructions. . . . . . . X
If "Yes," complete (i) through (iv) below.
(ii) Employer (iii) Country of (iv) Percentage
(i) Name of Corporation Identification Number Incorporation Owned in Voting
(if any) Stock
b Own directly an interest of 20% or more, or own, directly or indirectly, an interest of 50% or more in any foreign or domestic partnership
(including an entity treated as a partnership) or in the beneficial interest of a trust? For rules of constructive ownership, see instructions ........ X
If "Yes," complete (i) through (iv) below.
(ii) Employer (iii) Country of (iv) Maximum
(i) Name of Entity Identification Number Organization Percentage Owned in
(if any) Profit, Loss, or Capital
6 During this tax year, did the corporation pay dividends (other than stock dividends and distributions in exchange for stock) in
excess of the corporation's current and accumulated earnings and profits? See sections 301 and 316. . . . . . . . . . . . . . . . . X
If "Yes," file Form 5452, Corporate Report of Nondividend Distributions. See the instructions for Form 5452.
If this is a consolidated return, answer here for the parent corporation and on Form 851 for each subsidiary.
7 At any time during the tax year, did one foreign person own, directly or indirectly, at least 25% of the total voting power of all
classes of the corporation's stock entitled to vote or at least 25% of the total value of all classes of the corporation's stock? . . . . . . X
For rules of attribution, see section 318. If "Yes," enter:
(a) Percentage owned and (b) Owner's country
(c) The corporation may have to file Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign
Corporation Engaged in a U.S. Trade or Business. Enter the number of Forms 5472 attached 0
8 Check this box if the corporation issued publicly offered debt instruments with original issue discount . . . . . . . . . . . . . .
If checked, the corporation may have to file Form 8281, Information Return for Publicly Offered Original Issue Discount Instruments.
9 Enter the amount of tax-exempt interest received or accrued during the tax year $
10 Enter the number of shareholders at the end of the tax year (if 100 or fewer) 1
11 If the corporation has an NOL for the tax year and is electing to forego the carryback period, check here (see instructions) . . . .
If the corporation is filing a consolidated return, the statement required by Regulations section 1.1502-21(b)(3) must be attached
or the election will not be valid.
12 Enter the available NOL carryover from prior tax years (do not reduce it by any deduction reported on
page 1, line 29a.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 10,309
EEA Form 1120 (2019)
Schedule K Other Information (continued from page 4)
13 Are the corporation's total receipts (page 1, line 1a, plus lines 4 through 10) for the tax year and its total assets at the end of the Yes No
tax year less than $250,000? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X
If "Yes," the corporation is not required to complete Schedules L, M-1, and M-2. Instead, enter the total amount of cash distributions
and the book value of property distributions (other than cash) made during the tax year $
14 Is the corporation required to file Schedule UTP (Form 1120), Uncertain Tax Position Statement? See instructions . . . . . . . . . . X
If "Yes," complete and attach Schedule UTP.
15a Did the corporation make any payments in 2019 that would require it to file Form(s) 1099? . . . . . . . . . . . . . . . . . . . . .
b If "Yes," did or will the corporation file required Form(s) 1099?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16 During this tax year, did the corporation have an 80% or more change in ownership, including a change due to redemption of its own stock? . . . . .
17 During or subsequent to this tax year, but before the filing of this return, did the corporation dispose of more than 65% (by value)
of its assets in a taxable, non-taxable, or tax deferred transaction?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18 Did the corporation receive assets in a section 351 transfer in which any of the transferred assets had a fair market basis or fair
market value of more than $1 million? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19 During the corporation's tax year, did the corporation make any payments that would require it to file Forms 1042 and 1042-S
under chapter 3 (sections 1441 through 1464) or chapter 4 (sections 1471 through 1474) of the Code? ................
20 Is the corporation operating on a cooperative basis? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21 During the tax year, did the corporation pay or accrue any interest or royalty for which the deducton is not allowed under section
267A? See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If "Yes," enter the total amount of the disallowed deductions $
22 Does the corporation have gross receipts of at least $500 million in any of the 3 preceding tax years? (See sections 59A(e)(2)
and (3)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If "Yes," complete and attach Form 8991.
23 Did the corporation have an election under section 163(j) for any real property trade or business or any farming business in effect
during the tax year? See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
24 Does the corporation satisfy one or more of the following conditions? See instructions. . . . . . . . . . . . . . . . . . . . . . . .
a The corporation owns a pass-through entity with current, or prior year carryover, excess business interest expense.
b The corporation's aggregate average annual gross receipts (determined under section 448(c)) for the 3 tax years preceding the
current tax year are more than $26 million and the corporation has business interest expense.
c The corporation is a tax shelter and the corporation has business interest expense.
If "Yes," to any, complete and attach Form 8990.
25 Is the corporation attaching Form 8996 to certify as a Qualified Opportunity Fund?. . . . . . . . . . . . . . . . . . . . . . . . . X
If "Yes," enter amount from Form 8996, line 14 . . . . . . . . $ 0
EEA Form 1120 (2019)
Schedule L Balance Sheets per Books Beginning of tax year End of tax year
Assets (a) (b) (c) (d)
1 Cash . . . . . . . . . . . . . . . . . . . . . . 1,297 1,298
2a Trade notes and accounts receivable . . . . . . .
b Less allowance for bad debts . . . . . . . . . . . ( ) ( )
3 Inventories . . . . . . . . . . . . . . . . . . .
4 U.S. government obligations . . . . . . . . . . .
5 Tax-exempt securities (see instructions) . . . . . .
6 Other current assets (attach statement) . . . . . .
7 Loans to shareholders . . . . . . . . . . . . . .
8 Mortgage and real estate loans . . . . . . . . . .
9 Other investments (attach statement) . . . . . . . Statement #9 17,392 17,532
10a Buildings and other depreciable assets . . . . . . 1,399 1,399
b Less accumulated depreciation . . . . . . . . . . ( 1,064 ) 335 ( 1,198 ) 201
11a Depletable assets . . . . . . . . . . . . . . . .
b Less accumulated depletion . . . . . . . . . . . ( ) ( )
12 Land (net of any amortization) . . . . . . . . . .
13a Intangible assets (amortizable only) . . . . . . . .
b Less accumulated amortization . . . . . . . . . . ( ) ( )
14 Other assets (attach statement) . . . . . . . . . . Statement #10 1,344 1,344
15 Total assets . . . . . . . . . . . . . . . . . . . 20,368 20,375
Liabilities and Shareholders' Equity
16 Accounts payable ................
17 Mortgages, notes, bonds payable in less than 1 year ...
18 Other current liabilities (attach statement) . . . . . Statement #11 (3,996) (4,036)
19 Loans from shareholders . . . . . . . . . . . . . 76,560 76,781
20 Mortgages, notes, bonds payable in 1 year or more. . . .
21 Other liabilities (attach statement) . . . . . . . .
22 Capital stock: a Preferred stock . . . . . . . .
b Common stock . . . . . . . .
23 Additional paid-in capital . . . . . . . . . . . . .
24 Retained earnings-Appropriated (attach statement) . . . .
25 Retained earnings-Unappropriated . . . . . . . . (52,196) (52,370)
26 Adjustments to shareholders' equity (attach statement)
27 Less cost of treasury stock . . . . . . . . . . . . ( ) ( )
28 Total liabilities and shareholders' equity . . . . . . 20,368 20,375
Schedule M-1 Reconciliation of Income (Loss) per Books With Income per Return
Note: The corporation may be required to file Schedule M-3. See instructions.
1 Net income (loss) per books . . . . . . . . . . . (174) 7 Income recorded on books this year
2 Federal income tax per books . . . . . . . . . . . not included on this return (itemize):
3 Excess of capital losses over capital gains . . . . Tax-exempt interest $
4 Income subject to tax not recorded on books
this year (itemize):
8 Deductions on this return not charged
5 Expenses recorded on books this year not against book income this year (itemize):
deducted on this return (itemize): a Depreciation . . . . . $
a Depreciation. . . . . . . . . . $ b Charitable contributions $
b Charitable contributions . . . . $
c Travel and entertainment . . . $ 1
1 9 Add lines 7 and 8 . . . . . . . . . .

6 Add lines 1 through 5 ............. (173) 10 Income (page 1, line 28)-line 6 less line 9 (173)
Schedule M-2 Analysis of Unappropriated Retained Earnings per Books (Line 25, Schedule L)
1 Balance at beginning of year. . . . . . . . . . . . (52,196) 5 Distributions: a Cash . . . . . .
2 Net income (loss) per books . . . . . . . . . . . . (174) b Stock . . . . . .
3 Other increases (itemize): c Property . . . . .
6 Other decreases (itemize):
7 Add lines 5 and 6 . . . . . . . . . .
4 Add lines 1, 2, and 3 ............... (52,370) 8 Balance at end of year (line 4 less line 7) (52,370)
EEA Form 1120 (2019)
2019 Form 8879-C Filing Instructions
VIP VEGAS HOMES SALES LLC
Tax year ending 12-31-2019
Form filed:
Form 8879-C
Due date:
07-15-2020
Transaction method:
Your federal tax return cannot be e-filed with the IRS until
this office has received a signed Form 8879-C. Review your
tax return, sign and date Form 8879-C, and return it to the
address below as soon as possible.
Mail-to address:
MARVEL ENTERPRISES INC

3634 EXTREME COURT
Las Vegas, NV 89129
Federal Supporting Statements 2019 PG01
Name(s) as shown on return Tax ID Number
VIP VEGAS HOMES SALES LLC 20-4750068
Schedule L - Line 19 STMT
Description Beg Of Year End Of Year

PROMISSORY NOTES ___________
76,560 ___________
76,781
Total ___________
76,560
___________ ___________
76,781
___________
PG01
Schedule L - Line 25 STMT

ADVANTA DEBT ASSUMPT (19,000) (19,000)
DEBT ASSUMP B OF A (22,000) (22,000)
RETAINED LOSSES (9,243) (11,196)
CURR YR NI(LOSS) ___________
(1,953) ___________
(41)
Total ___________
(52,196) ___________
___________ (52,237)
___________
PG01
Form 1120 - Line 26 - Other Deductions Statement #5
Description Amount
Dues and subscriptions 95
Meals 50% limit 1
Travel ______________
49
Total ______________
145
______________
STATMENT.LD
Schedule L - Line 9 Statement #9

WELLS FARGO STOCKS ___________
17,392 ___________
17,532
Total ___________
17,392
___________ ___________
17,532
___________
PG01

LOAN DUE FROM GAE ___________
1,344 ___________
1,344
Total ___________
1,344
___________ ___________
1,344
___________
PG01

CREDIT CARDS ___________
(3,996) ___________
(4,036)
Total ___________
(3,996) ___________
___________ ___________
(4,036)
STATMENT.LD
Statement #EL43
Section 1.263(a)-1(f) de minimis safe harbor election
Name: VIP VEGAS HOMES SALES LLC

Address: 632 JOJOBA COURT, Las Vegas, NV 89144-4523
EIN: 20-4750068
Statement: Taxpayer is making the de minimis safe harbor election
under §1.263(a)-1(f).
STATMENT.LD
1120 Overflow Statement 2019
Page 1
Name(s) as shown on return FEIN
MEALS AND ENTERTAINMENT
_________________________________________________________
Description ______________
Amount
_________________________________________________________
MEALS ______________
$ 2
Total: ______________
$ 2
______________
OVERFLOW.LD
Form 1120 Contribution Limitation/Carryover Worksheet
Page 1, Line 19 (Keep for your records) 2019

A B C D E
Amount Deduction Allowed Adjustment under Expiring New Carryover
in Current Year Section 170(d)(2)(B)* Carryover
1 Current yr contrib. subject to 10% .
2 Carryover from:
a 1st preceding period (Inc. Ketra). . 20 20
b 2nd preceding period ......
c 3rd preceding period . . . . . .
d 4th prededing period . . . . . .
e 5th preceding period . . . . . .
3 Subtotal 10% limit Contributions . . 20 20
4 100% Qualified Conservation Contr
5 Carryover of 100% Qual. Cons. Contr:
a 1st preceding period ......

b 2nd preceding period ......
c 3rd preceding period ......
d 4th preceding period ......
e 5th preceding period ......
f 6th preceding period ......
g 7th preceding period ......
h 8th preceding period ......
i 9th preceding period ......
j 10th preceding period .....
k 11th preceding period .....
l 12th preceding period .....
m 13th preceding period .....
n 14th preceding period .....
o 15th preceding period .....
6 Subtotal 100% limit contr (4 + 5a-5o)
7 Total All Columns (line 3 + line 6). . 20 20
Computation of Taxable Income for 10% Limitation
8 Taxable income computed without Section 179, contribution or
domestic production activities deduction ......................................... 8 (173)
9 Section 179 deduction (for purpose of contribution limitation) ................................ 9
10 Taxable income computed with Section 179 deduction. Line 8 minus line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . 10
11 Maximum contribution. 10% of line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
12 Contribution deduction (for purposes of Section 179 limitation). Smaller of line 3, column A or line 11 . . . . . . . . . . . . . . . 12
13 Taxable income computed with contribution deduction. Line 8 minus line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . 13
14 Actual Section 179 deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
15 Taxable income computed with actual Section 179 deduction. Line 8 minus line 14 . . . . . . . . . . . . . . . . . . . . . . . 15
16 Net operating loss deduction, limited by line 15 of this worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
17 Taxable income for purposes of contribution deduction. Line 15 minus line 16 . . . . . . . . . . . . . . . . . . . . . . . . . 17
18 Maximum contribution. 10% of line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
19 Actual 10% contribution deduction. Smaller of line 3, column A or line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Additional contribution allowed under the Pension Protection Act of 2008
20 a Taxable income (from line 17 above) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20a
b Less contribution deduction, if any, from line 19 above . . . . . . . . . . . . . . . . . . . . . . 20b
c Maximum additional contribution allowed (line 20a - line 20b) . . . . . . . . . . . . . . . . . . . . 20c
d 100% Qualified Conservation Contributions . . . . . . . . . . . . . . . . . . . . . . . . . . 20d
21 Additional contribution allowed. Smaller of line 20c or 20d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
22 Add lines 19 and 21. Report on Form 1120, page 1, line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
23 Carryover (unallowed) Qualified conservation contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
* A corporation having a net operating loss (NOL) carryover from any taxable year must apply the special rule of § 170(d)(2)(B). The rules are designed
to prevent a double tax benefit through interaction of NOL and charitable contribution carryovers. The excess charitable deduction can reduce
taxable income only once. Under these rules, a corporation's charitable contributions carryover (but not the NOL carryover) must be reduced, to the
extent the charitable contribution deduction, in computing the taxable income of an intervening year, would increase the NOL to a succeeding year.
WK_CNTRB.LD
* Item is included in UBIA Depreciation Detail Listing 2019
for Section 199A calculations. FORM 1120 PAGE 1
See "UBIA" in lower right corner. For your records only
Name(s) as shown on return Social security number/EIN

Basis Business Section Bonus Depreciable Prior Current Accumulated AMT
No. Description Date Cost Life Method Rate
Adjustment percentage 179 depreciation Basis Depreciation Depreciation Depreciation Current
1 COMPUTER IPHONE 01012017 1,399 100.00 PY 700 699 5 200 DB HY 19.2 1,064 134 1,198
Totals 1,399 699 1,064 134 1,198

Land Amount PY 700 CY 179 and CY Bonus ST ADJ: (135)
Net Depreciable Cost 1,399 TOTAL CY Depr including 179/bonus 134
Form 1120, Line 29a, NOL Deduction
Form 1120-C, Schedule G, Line 9a, Column (a),
Patronage NOL Deduction
(Keep for your records) 2019

Increase of NOL Due
Loss Carryover/ to Sec 170(d)(2)(B) Loss Unused
Carryback Contribution Applied to 2019 Unused Loss Sec 170(d)(2)(B)
Year Reduction*
Expiring Expiring
1999 this year this year
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011 599 599
2012 326 326
2013 257 257
2014 1,004 1,004
2015
2016 4,635 4,635
2017 2,430 2,430
2018 1,058 1,058

Remaining 2019
Current year NOL Applied to Prior Years
NOL carryover
2019 173 173

Future years NOL Applied to 2019
Future Years
TOTALS 10,482 0 10,482 0

* A corporation having a net operating loss (NOL) carryover from any taxable year must apply the special rule of §170(d)(2)(B). The rules are designed
to prevent a double tax benefit through interaction of NOL and charitable contribution carryovers. The excess charitable deduction can reduce
taxable income only once. Under these rules, a corporation's charitable contributions carryover (but not the NOL carryover) must be reduced, to the
extent the charitable contribution deduction, in computing the taxable income of an intervening year, would increase the NOL to a succeeding year.
ATT_NOL.LD
Carryover/Carryforward Worksheet
Form 1120 (Keep for your records) 2019

To Next Year
Form 1120
Contributions carryover . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Net Operating Loss Carryover . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,482
Schedule D (Form 1120)

Unused capital loss carryover . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Carryover expiring this year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Capital loss carryover to next year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Form 2220
Tax .....................................................
Form 3800
General business credit carryforward ....................................
Form 4562
Section 179 Carryover ............................................
Form 4797
Nonrecaptured net section 1231 losses from WK_1231C . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reserved
Reserved for future use ...........................................
Form 8827
Minimum tax credit carryforward .......................................
WK_CO.LD
2019 Filing Instructions
VIP VEGAS HOMES SALES LLC
Tax year ending 12-31-2019
Form filed:
Form 1120 and supplemental forms and schedules
Filing method:
Your return will be e-filed once your signed Form 8879-C has
been received.
Due date:
10-15-2020
The return reflects neither a refund nor a balance due.
FILEINST.LD
1120 TAX RETURN COMPARISON
2017 / 2018 / 2019
2019
Name(s) as shown on return Identifying number

2017 2018 2019 DIFFERENCE

FEDERAL FEDERAL FEDERAL BETWEEN 2018 & 2019
Net receipts ............. 18,498 4,521 (4,521)
Cost of goods sold . . . . . . . . . . .
Gross profit . . . . . . . . . . . . . . 18,498 4,521 (4,521)
Dividends . . . . . . . . . . . . . . . 101 105 4
Interest . . . . . . . . . . . . . . . . . 3 6 1 (5)
Gross rents . . . . . . . . . . . . . .
Gross royalties . . . . . . . . . . . . .
Capital gain net income . . . . . . . . . 366
Net gain/loss from 4797 . . . . . . . . .
Other income . . . . . . . . . . . . . .
Total income . . . . . . . . . . . . . 18,867 4,628 106 (4,522)
Compensation of officers . . . . . . . .
Salaries and wages . . . . . . . . . . .
Repairs and maintenance . . . . . . .
Bad debts . . . . . . . . . . . . . . .
Rents . . . . . . . . . . . . . . . . .
Taxes and licenses . . . . . . . . . . .
Interest . . . . . . . . . . . . . . . . (4) (200) 200
Charitable contributions . . . . . . . .
Depreciation . . . . . . . . . . . . . . 840 224 134 (90)
Depletion . . . . . . . . . . . . . . . .
Advertising . . . . . . . . . . . . . .
Pension, profit-sharing . . . . . . . . .
Employee benefits . . . . . . . . . . . 100 49 (49)
Domestic production activities ded . . .
Other deductions . . . . . . . . . . . 20,361 5,613 145 (5,468)
Total deductions . . . . . . . . . . . 21,297 5,686 279 (5,407)
NOL deduction . . . . . . . . . . . . .
Special deductions . . . . . . . . . . .
Taxable income . . . . . . . . . . . . (2,430) (1,058) (173) 885

Total tax . . . . . . . . . . . . . . . .
Estimated taxes paid . . . . . . . . . .

Total payments line 33 . . . . . . . . .
Amount owed . . . . . . . . . . . . .
Overpayment . . . . . . . . . . . . .
Applied to estimate . . . . . . . . . . .
Refund . . . . . . . . . . . . . . . .
RESIDENT STATE. . . . . . . . . . . . NV NV NV
Taxable . . . . . . . . . . . . . . . .
Tax. . . . . . . . . . . . . . . . . . .
Overpayment . . . . . . . . . . . . . .
Balance Due . . . . . . . . . . . . . .
2017 2018 2019 DIFFERENCE
COMPARE.LD
Annex "C"
Employment Security Division PANDEMIC UNEMPLOYMENT
PUA Claim Center: (800)-603-9681
PUA Adjudication Office: (800)-603-9682 DISQUALIFYING DETERMINATION
Annex "D"
Claimant:
GREGORY AUSTIN
SSN #:
XXX-XX-1313
Claimant ID:
Gregory K Austin 0002144937
632 Jojoba Ct. Claim Effective Date (BYB):
Las Vegas, NV 89114-0000 02/02/2020
Benefit Year Ending (BYE):
12/26/2020
IMPORTANT INFORMATION ABOUT YOUR PANDEMIC UNEMPLOYMENT CLAIM

DISQUALIFYING DETERMINATION
Date: 07/16/2020
Dear Gregory K Austin:
We have completed a review and investigation of your claim for Pandemic Unemployment Assistance referenced above.
We have determined that your claim is DENIED as you do not meet the qualifications required by the Coronavirus Aid,
Relief, and Economic Security (CARES) Act of 2020 for Pandemic Unemployment Assistance.
You filed your claim with an effective date which was before the State of Nevada was impacted by COVID-19 closures.
State of Nevada was not affected by COVID-19 until 03/08/2020.
This disqualification is effective 02/02/2020 to 03/07/2020.
Please see below for the full text of the applicable law, 2102(c).
You have the right to appeal this determination.

You have 11 days from the date on this letter to file an appeal. This means your appeal must be submitted by
07/27/2020.
Please see below Appeal Rights and appeal filing instructions.
Report suspected UI Fraud online at https://uifraud.nvdetr.org
1 of 2
APPEAL RIGHTS
If you disagree with this determination, you have the right to file an appeal and your appeal must be received by
07/27/2020. Notice: If you receive more than one decision, read each one carefully to protect your appeal rights. ANY
ineligible decision will stop payment of this claim. Please read the following information carefully. If you disagree with this
decision you have the right to file an appeal. The appeal can only be submitted on-line through the EmployNV.gov
portal. Log in to your account, click on the Unemployment Services link and select “File an Appeal.” You may request an
appeal after the finality date indicated above, however, you must show good cause for the delay in filing. If an interpreter
is needed, please include this information in the appeal request. During the appeal process you must continue to file
claims for any week you are unemployed to preserve any benefit rights that may be established as a result of the appeal.
Once your appeal has been received and reviewed, you will receive additional information regarding the appeal in your
EmployNV mail box.
WEEKLY FILING INSTRUCTIONS – Online (fastest option) – Go to EmployNV.gov, select File Your PUA Weekly
Certification from the welcome page. Log into your claim and follow the prompts. If you are already logged into EmployNV,
navigate to Unemployment Services, click Weekly Claim Certification.
PUA Claim Center - 1-800-603-9681
PANDEMIC ASSISTANCE PERIOD – PUA benefits are payable for the weeks beginning February 2, 2020 and the week
ending December 26, 2020. The number of PUA weeks payable is 39, less any week(s) regular of UC paid. A shorter or
abbreviated disaster assistance period may be provided if it is determined that unemployment due to the pandemic is of a
short duration or is no longer attributable to the pandemic.
SECTION 2102(C) OF THE CARES ACT
2102(c)
(c) Applicability.-- (1) In general.--Except as provided in paragraph (2), the assistance authorized under subsection (b)
shall be available to a covered individual-- (A) for weeks of unemployment, partial unemployment, or inability to work
caused by COVID-19-- (i) beginning on or after January 27, 2020; and (ii) ending on or before December 31, 2020; and
(B) subject to subparagraph (A)(ii), as long as the covered individual's unemployment, partial unemployment, or inability to
work caused by COVID-19 continues.
2 of 2 15F8F01D-D1E7-467F-8F9D-66F417A03E28 1331590
Annex "E"
Annex "F"
Annex "G"
Annex "H"
Annex "I"
Annex "J"
Annex "K"

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1 Gregory Austin dba

7 Freelancer, Gig-worker, respectively, lawfully doing business and incorporated

8 as “VIP VEGAS HOMES SALES LLC.” which is licensed by the Secretary of

11 NV. 89129-5049. (A copy of the said Business License is hereto attached as

16 He is the single and sole support for himself in his home.

2 responsible for the administration and payment of unemployment benefits to all

3 qualified individuals who apply. Defendant-Respondent DETR is certified by

6 financed unemployment benefits to qualified individuals. In addition, a

8 unemployment compensation is paid in whole or in part by the United States.

11 herein as KORBULIC) is the Nevada Director of Employment, Training and

13 monetary relief. Together with the other individual Defendants-Respondents

14 herein, Individual Defendant-Respondent KORBULIC is responsible for

15 executing the functions of DETR as it pertains to the timely processing and

16 payment “when due” of Unemployment Compensation to all eligible

3 assume the position any individual Defendant-Respondent now occupies.

7 to Plaintiffs-Petitioners. Plaintiffs-Petitioners are informed and believe that each

8 Defendant-Respondent sued herein as DOE is responsible in some manner for

9 the acts, omissions, or representations alleged herein and any reference to

10 “Defendant-Respondent” or “Defendants- Respondents” herein shall mean

11 “Defendants- Respondents and each of them.”

16 similarly situated, as follows:

2 the Nevada Honorable Judge Barry Breslow, requiring DETR to

3 start paying about 9,000 persons who had start/stops by December

12 law to receive and continue receiving and appealing unemployment

13 compensation through Nevada State DETR (Pasaye v. Nevada, Case

14 No.: 2:17-cv-02574-JAD-VCF, 9 (D. Nev. May. 1, 2020) and were

15 prevented from doing so by DETR’s practices and policies related to

16 payment of CARES Act Benefits.

2 each does not have any interests antagonistic to Class Members.

3 Plaintiffs-Petitioners are aware of their fiduciary responsibilities to Class

4 Members and are determined to discharge those duties diligently and

5 vigorously by seeking the maximum possible recovery for Class

9 Defendants- Respondents failed to act according to state and federal law

10 predominate over individual questions. A class action is superior to other

12 Each Class Member has been damaged and is entitled to recovery by

13 reason of Defendants- Respondents failure to allow them a reasonable

14 method for receiving, follow-up, appeal and obtaining, a federally

15 provided unemployment compensation benefit. The prosecution of

16 individual remedies by each Class Member will be cost-prohibitive and

3 Emergency Declaration, ordered the closure of non-essential businesses which

4 includes that of Plaintiffs-Petitioners. The Governor’s Executive Order refers

5 to all workers/employees, including independent contractors and sole

10 eligible to and for unemployment compensation.

14 sole proprietors, and/or independent contractors who do not pay themselves as

15 W-2 employees would be eligible for up to 13 weeks of federally financed

16 Unemployment Compensation in the amount of $600 per week.

2 (one way or the other) DETR started making payments, but

3 stopped, denied PUA because DETR says the claimants were

5 claimant eligibility for benefits -- not just a monetary determination

6 but no benefits have been paid.

9 Austin qualified for $181/week for UI.

4 pre-meditative and calculating move on their part. Thus, a display of a delaying

6 emotional, financial, and psychological distress, aggravating circumstances and

7 worsening of an already existing severe condition(s).

11 covering 2/21/2020 thru 5/21/2020 despite an order dated December 3, 2020 by

14 e.g. California Department of Human Resources Development v. Java, 402 U.S.

4 qualified with a starting date of February 09, 2020.

11 Pandemic Emergency Unemployment Compensation or other extended

12 unemployment benefits, State Disability Insurance Benefits or Paid Family

14 PUA Benefits. (Annex J)

7 to her since November 2020.

14 January 2021 to present.

13 which now includes all self-employed individuals, sole proprietors, and