Final answer:
There are three taxpayers identified in the statement: Mr. Josh Kenney, JK Services, and JK Realty. The federal government, and the state governments of Vermont and Massachusetts have jurisdiction to tax these entities. Additionally, local governments where the entities conduct business may also have taxing jurisdiction.
Step-by-step explanation:
The given statement of facts identifies three taxpayers: Mr. Josh Kenney, JK Services, and JK Realty. Each of these entities has potential tax obligations based on their activities and locations. Mr. Josh Kenney, as an individual U.S. citizen and resident of Vermont, would be subject to federal income tax as well as state income tax from Vermont.
JK Services, incorporated in Vermont and conducting business in four counties within the state, is subject to state corporate income tax in Vermont and potentially local taxes in the counties where it operates. JK Realty, a corporation incorporated in Massachusetts and doing business in Boston, is subject to corporate income tax in Massachusetts and could also be subject to local taxes in Boston.
Therefore, the federal government and the state governments of Vermont and Massachusetts have jurisdiction to tax the identified taxpayers. Mr. Kenney has obligations to the federal government and the state of Vermont, JK Services has obligations to Vermont, and JK Realty has obligations to Massachusetts. Local taxes may also apply based on the specific counties and municipalities where the businesses operate.