Apparently, SJW owed $4.2 million in taxes because it was unable to claim depreciation and charitable contribution deductions under federal law. The company now actually reduces the current liability associated with San Jose Wellness. The company is also selling some other retail goods and offers services such as acupuncture. Despite that, U.S. Tax Court Judge Emin Toro stated that it does not qualify for any tax breaks. Before submitting its petition with the court, the judge suggested that the corporation failed to analyze previous IRS instructions, case law, and legislative history “to calculate its proper tax liability.” Guess that's where a paystub maker would come in handy.