Ten minutes on the phone, a couple of documents you already have, and a $375 audit that tells you what §280E has been costing you. Then it's off your plate.
The effective federal tax rate operators still under §280E carry. No deductions for rent, payroll, or marketing — only cost of goods survives.
How far back the IRS can assess when a return understates income by more than 25% — and with no limit at all if a return was never filed.
The single cash transaction that triggers a Form 8300 filing. Miss it as an unbanked operator and the penalties stack fast.
We talk about your designation, how your medical and adult-use revenue splits, and how you file today. That's usually enough for me to tell you whether Schedule III moves anything for you — and whether I'm the right fit. If I'm not, I'll say so on that call, not after an engagement letter.
Last year's return and a rough P&L. If your books are live somewhere, point me at them instead. I'm not asking you to assemble a package — I'd rather see what you actually have, as it actually is.
You get a clear number — what §280E cost you each year, and what the transition is worth — and a plan for the work that follows. From there it's off your plate: fixed fee, signed by an EA, and built to hold under exam.
From there I carry the lane — signing, filing, and standing in front of the IRS if a notice comes. You get documented positions, clear updates, and a defense file you can rely on. You keep running your business.
Priced per engagement, or as an ongoing review. Bring me in for one filing or your whole tax year.
Your business and personal returns, prepared and signed under my Enrolled Agent credential, with a written COGS / 471(c) position and a Form 8275-R disclosure — so an aggressive-but-defensible deduction is protected, not exposed.
Your production and inventory costs recomputed into full-absorption workpapers — cultivation, manufacturing, or retail — so every dollar the law lets you capitalize lands in COGS, and nothing that shouldn't.
Your medical-vs-adult-use split analyzed, and amended-return and retroactive-relief options evaluated as IRS guidance lands. The 2026 window changes what you owe — this is where you claim it.
If a notice comes, I answer it: IDR responses, rebuilding records from your bank, POS, and Metrc, and the protest to Appeals if it goes that far. I stand in front of the IRS, not you.
Liens, levies, installment agreements, Currently Not Collectible, Offers in Compromise, and penalty abatement — the full resolution toolkit if you're already behind.
Cash-reporting cleanup for unbanked operators, a simple SOP so it stops recurring, and a defense when the $10k-cash penalties surface.
Deposit compliance for cash-payroll operators, and defense against the Trust Fund Recovery Penalty — the one that reaches you personally.
Every engagement produces a defined, signed deliverable that lands in your portal. Here's exactly what the work looks like.
Your reasonable-basis COGS position, disclosed on the return with the authorities behind it.
A per-vertical, full-absorption workpaper showing every defensible dollar of COGS, and what's excluded.
Cash-report filing and cleanup, with a go-forward SOP.
A responsible-person screen and deposit fixes before the penalty reaches you personally.
You always know where your work stands — tracked in your secure portal from first upload to final filing.
Your matter captured, and the exposure identified.
Engagement confirmed; the position and disclosure path set.
What I need collected: bank, POS, Metrc, payroll.
Your deliverable built; workpapers and disclosures prepared.
Signed, filed, or submitted to the IRS on your behalf.
Checked against current statute and case law; your report issued.
Outcome validated, next step logged, support window open.
Nothing is "done" until the outcome is validated. Every phase has a defined finish line, so your work never stalls or disappears into email.
An Enrolled Agent is federally licensed to represent any taxpayer, for any tax matter, before every office of the IRS — in all 50 states. That's the authority a 471(c) position needs behind it, and the authority that lets me stand in for you if the IRS ever calls.
Every aggressive position is disclosed, not hidden. Every year is checked against current case law and statute before I tell you it's closed. Nothing goes to the IRS without verification — and nothing about your business moves to any third party or AI tool without your written §7216 consent.
Represent, sign, and file in all 50 states — exam, appeals, and collections.
Form 8275 / 8275-R on aggressive positions — penalty protection built in, not bolted on.
Per-vertical COGS, cash-heavy 8300 exposure, and trust-fund risk — the traps generalists miss.
You work in a private, encrypted portal — intake, documents, deliverables, and status in one place. Your PII stays access-controlled and audit-ready, from the first upload to the final filing.
Prepared & e-filed in Drake Tax
Professional tax software · US-based support.
The White House directs DOJ to reschedule medical marijuana "expeditiously."
State medical-licensed operators leave §280E for tax year 2026. Retroactive relief under review.
The DEA hearing on rescheduling all marijuana concludes. Outcome pending; challenges expected.
Recreational and unlicensed activity stay Schedule I — §280E still applies. Most operators still need a defense.
It tells you exactly what §280E cost you, and it's credited toward the work that follows.
Start with the $375 280E Risk Review — credited toward your engagement. I scope the exposure before either of us commits.
Prices cover defined scope. A matter that escalates into a full exam, Appeals, or collections is scoped separately, so a fixed fee never rides on open-ended risk. This is general information, not legal or tax advice; representation begins only under a signed engagement.
This is built for cannabis operators in every legal state — dispensary, cultivation, or mixed medical/adult-use. If that's you and you're still filing under §280E, the $375 audit is where we start.
A clear number: what §280E has cost you each year, what Schedule III changes for your license type, and a plan for the work that follows. If the transition doesn't move anything for you, I'll say so — and you've spent $375 to know, not thousands to find out.
Mine, as the Enrolled Agent preparing and signing under a defined engagement. That's the point — your return carries a credentialed signature admitted to practice before the IRS, with the disclosure to back the position.
Yes. Power of Attorney goes on file, then I take over the IDR responses, the substantiation file, Appeals, or the levy/lien/installment work — as a standalone engagement, no return-prep relationship required.
Rescheduling has changed the picture for some license types, but §280E still governs most operators' current-year returns, and the details depend on your license and your state. We run that analysis for your situation, and evaluate amended returns once IRS guidance is final.
Within one business day. IRS deadlines don't wait — a missed IDR or a 30-day letter is how a manageable case turns into an expensive one.
Book a 30-minute consult with an Enrolled Agent — no obligation.