Hit- T.J. Cox owed nearly $2 million in 18 separate tax liens or levies on his businesses and personal taxes. Congressman T.J. Cox has owed over $1.991 million dollars in 18 separate tax liens or levies on his businesses; Two of his companies owe $29,447.93 in open tax liens and have paid over $1.7 million in prior tax liens: Editor’s Note: TJ Cox has owed a total of $1,991,681.86 in 18 separate tax liens or levies.

• California Custom Processing owes $20,714.38 in an open tax lien.

(Madera County Clerk-Recorder, Certificate of Lien 2018022316, 10/1/18)

• Cox owns an interest in California Custom Processing worth between $5,000,001 And $25,000,000.

(Clerk Of The House Of Representatives, “T.J. Cox Financial Disclosure Report,” 05/15/2018)

• California Custom Processing is a Madera, California Almond Processor owned by Grant Willits and Sonya Trevino. “A $10 million almond processing plant is being built in Madera to meet the growing demand for nut processing services in the region. A groundbreaking ceremony will take place at 11 a.m. Thursday at 2725 Falcon Drive in Madera. The plant will be owned and operated by California Custom Processing. The owners of the company, Grant Willits and Sonya Trevino, have more than 75 years of experience, collectively, in the fruit and nut processing industry. Span Construction and Engineering will be the general contractor of the 83,000-square-foot building on 8.5 acres.” (Robert Rodriguez, “Madera Almond Processor To Break Ground On $10 Million Plant,” Fresno Bee, 11/7/16)

Sierra Meadows Senior Living, LLC, a business owned by T.J. Cox, owes nearly $9,000 in an open tax lien:

http://clerk.house.gov/public_disc/financial-pdfs/2018/10022358.pdfhttps://www.fresnobee.com/news/business/agriculture/article113094713.html

• Sierra Meadows Senior Living, LLC owes $8,733.55 in an open tax lien.

(Fresno County Clerk-Recorder, Notice Of State Tax Lien 2019-0012263, 02/06/19)

• Cox reports an ownership interest in Sierra Meadows Senior Living, LLC worth between $500,001 And $1,000,000.

(Clerk Of The House Of Representatives, “T.J. Cox Financial Disclosure Report,” 05/15/2018)

• Sierra Meadows Senior Living owns Bella Vista Memory Care, a Fresno Nursing Home that specializes in providing care to residents with Alzheimer’s and Dementia. “At Bella Vista Memory Care Community, we are committed to providing the best care possible for your loved one suffering from Alzheimer’s or Dementia. With our facilities resembling a well-built house rather than a cold, sterile hospital, the comfort and safety of your loved one is of the utmost importance to us and remains our first priority in providing appropriate care.” (Bella Vista Website, Accessed 5/14/18)

CMSS I, L.P., a business owned by T.J. Cox, defaulted on a property and owes back taxes in the amount of $5,370.92:

• CMSS I, L.P. owes back taxes in the amount of $5,370.92 since 2014 and defaulted on a property the business owned.

http://clerk.house.gov/public_disc/financial-pdfs/2018/10022358.pdfhttp://www.bellavistamcc.com/

(Fresno County Clerk-Recorder, Notice Of Power To Sell Tax-Defaulted Property 2014-0080862, 07/23/2014)

T.J. Cox’s business, California Custom Processing, has paid over $46,000 in tax liens:

• California Custom Processing owed a tax lien of $26,300.76 in 2017.

(Madera County Clerk-Recorder, Certificate of Lien 2017024707, 10/04/17)

• The lien of $26,300.76 against California Custom Processing was released in 2018.

(Madera County Clerk-Recorder, Release of County Tax Lien 2018013567, 06/15/18)

• California Custom Processing owed a tax lien of $15,385 in 2016. ]

(Madera County Clerk-Recorder, Certificate Of Lien 2016028854, 11/18/2016)

• The lien of $15,385 against California Custom Processing was released in 2017.

(Madera County Clerk-Recorder, Release of County Tax Lien 2017009718, 04/07/2017)

• California Custom Processing owed a tax lien of $4,719.78 in 2014.

(Madera County Clerk-Recorder, Certificate Of State Tax Lien 2014013428, 06/16/2014)

• The lien of $4,719.78 against California Custom Processing was released in 2014.

(Madera County Clerk-Recorder, Release of Tax Lien 2014016576, 07/25/2014)

T.J. Cox’s business, CMSS I, L.P paid over $2,944.07 in tax liens against the company:

• CMSS I, L.P owed a state tax lien of $1,088.34 in 2013.

(Fresno County Clerk-Recorder, Notice Of State Tax Lien 2013-0042357, 03/21/2013)

• The lien of $1,088.34 against CMSS I, L.P was released in 2013.

(Fresno County Clerk-Recorder, Release Of Tax Lien 2013-0061111, 03/21/2013)

• CMSS I, L.P owed a state tax lien of $1,855.73 in 2013.

(Fresno County Clerk-Recorder, Notice Of State Tax Lien 2013-0043027, 04/01/2009)

• The lien of $1,855.73 against CMSS I, L.P was released in 2013.

(Fresno County Clerk-Recorder, Release of Tax Lien 2009-0138472, 10/05/2009)

T.J. Cox’s business, Sequoia Care, L.P., paid over $2,000 in a state tax lien against the company:

• Sequoia Care, L.P. owed a state tax lien of $2,090 in 2013.

(Fresno County Clerk-Recorder, Notice Of State Tax Lien 2013-0024478, 02/14/2013)

• The lien of $2,090 against Sequoia Care, L.P. was released in 2013.

(Fresno County Clerk-Recorder, Release Of Lien 2013-0073485, 05/22/2013)

• Cox reports an ownership interest in Sequoia Care, worth between $100,001 And $250,000.

(Clerk Of The House Of Representatives, “T.J. Cox Financial Disclosure Report,” 05/15/2018)

T.J. Cox’s business, Troy Investment Partners, paid over $1,100 in a state tax lien against the company:

• Troy Investment Partners owed a state tax lien of $1,128.07 in 2013.

(Fresno County Clerk-Recorder, Notice Of State Tax Lien 2013-0033401, 03/05/2013)

http://clerk.house.gov/public_disc/financial-pdfs/2018/10022358.pdf

• The lien of $1,128.07 against Troy Investment Partners was released in 2013.

(Fresno County Clerk-Recorder, Release Of Lien 2013-0058284, 04/22/2013)

• T.J. Cox is owner and principal agent of Troy Investment Partners LLC since 2011.

(California Secretary Of State, “Troy Investment Partners LLC,” filed 06/20/2011)

T.J. Cox’s business, JET Equipment, paid over $8,424.66 in state tax liens against the company:

• JET Equipment owed a state tax lien of $4,212.33 in 2014.

https://businesssearch.sos.ca.gov/CBS/SearchResults?filing=False&SearchType=LPLLC&SearchCriteria=Troy+Investment+Partners&SearchSubType=Keyword

(Anchorage County Clerk-Recorder, Tax Lien 2014-003759-0, 01/30/2014)

• The lien of $4,212.33 against JET Equipment was released in 2014.

(Anchorage County Clerk-Recorder, Certificate Of Release 2014-001453-0, 04/16/2014)

• JET Equipment owed a second state tax lien of $4,212.33 in 2014.

(Anchorage County Clerk-Recorder, Tax Lien 2014-000429-0, 02/03/2014)

• The second lien of $4,212.33 against JET Equipment was released in 2014.

(Anchorage County Clerk-Recorder, Certificate Of Release 2014-014173-0, 04/17/2014)

T.J. Cox’s business, Central Valley NMTC, LLC paid over $12,500 in a mechanic’s lien against the company:

• Central Valley NMTC, LLC owed a mechanic’s lien of $12,512.22 in 2016 to Slakey Brothers, Inc.

(Fresno County Clerk-Recorder, Mechanic’s Lien Claim 2016-0071233, 06/06/2016)

• The lien of $12,512.22 against Central Valley NMTC, LLC was released in 2016.

(Fresno County Clerk-Recorder, Mechanic’s Lien Release 2016-0087468, 07/07/2016)

• Cox Is The President Of Central Valley NMTC, LLC. “Cox is a businessman who works in agriculture and affordable housing and he runs Central Valley New Markets Tax Credit LLC, a community development entity which matches federal community development dollars with private money to build community improvements including health clinics, movie theaters and college sports facilities.” (James Burger, “Fresno Community Development Leader TJ Cox To Take On Rep. David Valadao,” Bakersfield Californian, 3/6/18)

T.J. Cox’s business, CMSS II LP, was delinquent on taxes in the amount of $127,404.88 for a property owned by the company:

• CMSS II LP owed back taxes in the amount of $127,404.88 in 2014 and defaulted on a property the business owned.

(Madera County Clerk-Recorder, Notice Of Power To Sell Tax-Defaulted Property 2014015693, 07/15/2014)

• CMSS II LP paid off $127,404.88 in back taxes in 2016.

https://www.bakersfield.com/news/fresno-community-development-leader-tj-cox-to-take-on-rep/article_313ed82e-20de-11e8-8002-db5ced55cea0.html

(Madera County Clerk-Recorder, Rescission Of Notice Of Power To Sell Tax-Defaulted Property 2016014461, 06/21/2016)

• Cox reports an ownership interest in CMSS II LP, worth between $500,001 And $1,000,000.

(Clerk Of The House Of Representatives, “T.J. Cox Financial Disclosure Report,” 05/15/2018)

T.J. Cox’s business, CMSS Management, had a $1,561,201.85 levy awarded against it by the Fresno County Sherriff’s Office Editor’s Note: It is unclear if the levy is still open.

• CMSS Management had a $1,561,201.85 levy awarded against the business.

http://clerk.house.gov/public_disc/financial-pdfs/2018/10022358.pdf

(Madera County Clerk-Recorder, Notice Of Levy 2014001159, 03/07/2014)

• Cox reports that he is President of CMSS Management on his financial disclosure report.

(Clerk Of The House Of Representatives, “T.J. Cox Financial Disclosure Report,” 05/15/2018)

The IRS Hit Cox With A Tax Lien For Nearly $50,000 in 2015:

• On November 6, 2017, The IRS Issued A Tax Lien Against Cox For $48,362.43. (Fresno County Recorder, Accessed 5/18/18)

http://clerk.house.gov/public_disc/financial-pdfs/2018/10022358.pdf

(Fresno County Recorder, Accessed 5/18/18)

• Cox Claimed In March 2018 That He Has Paid The Lien. “Cox and his wife, Kathleen, were also hit with an IRS tax lien last year for $48,362 in unpaid income tax, county records show. He paid the taxes and the lien was released in January, according to a document provided by his campaign.” (Casey Tolan, “Candidates Wanted: Can Dems Conquer Central Valley Congressional Seat?,” Mercury News, 3/8/18)

• Cox Said The Lien Was Not His Fault And Blamed “Bureaucratic Incompetence.” “Cox blamed the lien on an IRS mistake. ‘I have lived through basically bureaucratic incompetence,’ Cox said. ‘My check was stuck on the back of somebody else’s payment.’” (Casey Tolan, “Candidates Wanted: Can Dems Conquer Central Valley Congressional Seat?,” Mercury News, 3/8/18)

• A federal tax lien of $48,362.48 was filed against TJ Cox for tax year 2015.

(Federal Tax Lien, Fresno County Recorder, 12/31/15)

• TJ Cox owed $48,000 for unpaid income taxes in 2015. “It’s not the first time Cox has had a federal lien assessed against him and his wife. He previously paid off a $48,000 lien in November 2017 that the IRS assessed against him for unpaid income taxes for 2015.” (Kate Irby, “California congressman owes $145,000 in unpaid income tax, according to new IRS lien,” The Fresno Bee, 02/15/20

The IRS Hit Cox With Two Tax Liens For Nearly $145,000 for years 2016 and 2017:

• TJ Cox owes about $87,000 in unpaid federal income taxes for 2016 and about $57,000

in unpaid income taxes in 2017. “The lien against the Fresno Democratic congressman

lists about $87,000 in unpaid federal income tax for 2016 and about $57,000 in unpaid

incomes tax in 2017. It says the IRS had contacted Cox and his wife about the debt prior

to filing the lien.” (Kate Irby, “California congressman owes $145,000 in unpaid income tax, according to new IRS lien,” The

Fresno Bee, 02/15/20)

• Two tax liens totaling $144,525.56 was filed against TJ Cox on February 4, 2020 for tax

years 2016 and 2017.

(Federal Tax Lien, Fresno County Recorder, 02/04/20)

https://www.fresnobee.com/news/local/article240273921.htmlhttps://www.fresnobee.com/news/local/article240273921.htmlhttps://www.fresnobee.com/news/local/article240273921.html