The §280E operator library.
Field notes on the Schedule III transition, cost allocation, audits, and collections — from a licensed Enrolled Agent who signs cannabis returns.
Medical Cannabis Is Now Schedule III
Schedule III moves qualifying medical activity outside §280E — what California cultivators should verify before the next return.
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The Medical-vs-Adult-Use Allocation
How to split costs between the medical and adult-use sides — and what a corrected allocation is worth per quarter.
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Amended Returns After Rescheduling
The honest answer on prior-year refund claims.
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Is the Rescheduling Order Safe? The D.C. Circuit Stay Risk
What the court challenge means for your 2026 return.
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What Goes Into Cannabis COGS
What a grow can and can't capitalize into COGS.
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§471(c) for Small Cannabis Operators
The small-producer inventory method, used right.
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Why Your Grow-Room Square Footage Matters
Why canopy square footage is your best allocation base.
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Form 8275-R: Disclosure, Not a Shield
What disclosure does — and what it doesn't.
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Full-Absorption Workpapers for Boutique Cultivators
The workpaper set that makes your COGS defensible.
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What the IRS Asks For in a §280E Exam
What the examiner asks for, and where grows get caught.
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Rebuilding Cannabis Books from Source Records
Reconstructing books from bank, POS, Metrc, and vendors.
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IDR Responses in a Cannabis §280E Exam
What to prepare before you answer an IDR.
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When a Cannabis Notice Becomes an Appeals Case
How IRS Appeals works, and when to use it.
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Form 8300 Mistakes Cannabis Operators Cannot Afford
The §6050I cash-reporting mistakes to avoid.
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A Cannabis Cash-Compliance SOP
A repeatable Form 8300 procedure that doesn't fail.
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Payroll Tax: When the Owner Becomes Personally Liable
How the §6672 trust-fund penalty reaches you personally.
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Federal Tax Liens and Levies for Cannabis Operators
Your rights, the CDP clock, and the relief options.
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Installment Agreements, CNC, and OICs
The three ways to resolve what you owe the IRS.
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What the $375 Audit Includes
Exactly what the $375 diagnostic buys.
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Five Signs You're Overpaying Under §280E
Five checkable signs your grow is overpaying.
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