Julia Jimenez began a new business on January 1, 2019, to which she has devoted most of her time and which has provided her livelihood for the last few years. Hav A Java is a drive-up coffee stand in the town where she lives. The location is easily accessible for both drive-ups, as well as walk ups from the nearby high school and middle school. During 2022, she had nine employees plus herself, working as baristas, to cover the business hours from 5am – 7pm, seven days per week. She takes payments with cash, plastic, and digital payments. She does her own payroll and payroll reporting using FastBooks and handles her own bookkeeping records using the same software, and for state sales tax reporting. She provides annual reports and other records to her tax preparer.