IRS Marijuana Tax policy

William Green filed this request with the Internal Revenue Service of the United States of America.
Tracking # F15309-0024
Status
Completed

Communications

From: William Green

To Whom It May Concern:

This is a request under the Freedom of Information Act. I hereby request the following records:

All written materials (training material, memos, guidelines, etc.) and communications (emails, letters, etc.) specifically concerning the relevance, application, and enforcement of Subtitle A, Chapter 1, Subchapter B, Part IX, Section 280E of the federal tax code on cannabis dispensaries duly licensed by state regulators in Colorado and Washington.

Section 280E is as follows:
"No deduction or credit shall be allowed for any amount paid or incurred during the taxable year in carrying on any trade or business if such trade or business (or the activities which comprise such trade or business) consists of trafficking in controlled substances (within the meaning of schedule I and II of the Controlled Substances Act) which is prohibited by Federal law or the law of any State in which such trade or business is conducted."

For context, refer to the USA today article, "Marijuana profits up in smoke under IRS rules,"11/04/2014, http://www.usatoday.com/story/news/nation/2014/11/03/irs-limits-profits-marijuana-businesses/18165033/

I also request that, if appropriate, fees be waived as I believe this request is in the public interest. The requested documents will be made available to the general public free of charge as part of the public information service at MuckRock.com, processed by a representative of the news media/press and is made in the process of news gathering and not for commercial usage.

In the event that fees cannot be waived, I would be grateful if you would inform me of the total charges in advance of fulfilling my request. I would prefer the request filled electronically, by e-mail attachment if available or CD-ROM if not.

Thank you in advance for your anticipated cooperation in this matter. I look forward to receiving your response to this request within 20 business days, as the statute requires.

Sincerely,

William Green

From: Internal Revenue Service

The request has been rejected, with the agency stating that the information or document(s) requested are exempt from disclosure.

From: Internal Revenue Service

The request has been rejected, with the agency stating that the information or document(s) requested are exempt from disclosure.

From: MuckRock.com

To Whom It May Concern:

I wanted to follow up on the following Freedom of Information request, copied below, and originally submitted on Nov. 4, 2014. Please let me know when I can expect to receive a response, or if further clarification is needed.

Thank you for your help.

From: MuckRock.com

To Whom It May Concern:

I wanted to follow up on the following Freedom of Information request, copied below, and originally submitted on Nov. 4, 2014. Please let me know when I can expect to receive a response, or if further clarification is needed. You had assigned it reference number #F15309-0024.

Thank you for your help.

From: Internal Revenue Service

An interim response, stating the request is being processed.

From: MuckRock.com

To Whom It May Concern:

I wanted to follow up on the following Freedom of Information request, copied below, and originally submitted on Nov. 4, 2014. Please let me know when I can expect to receive a response, or if further clarification is needed. You had assigned it reference number #M15012-0004.

Thank you for your help.

From: Internal Revenue Service

An interim response, stating the request has been delayed

From: MuckRock.com

To Whom It May Concern:

I wanted to follow up on the following Freedom of Information request, copied below, and originally submitted on Nov. 4, 2014. Please let me know when I can expect to receive a response, or if further clarification is needed. You had assigned it reference number #F15309-0024.

Thank you for your help.

From: Internal Revenue Service

An interim response, stating the request is being processed.

From: Internal Revenue Service

An interim response, stating the request is being processed.

From: MuckRock.com

To Whom It May Concern:

I wanted to follow up on the following Freedom of Information request, copied below, and originally submitted on Nov. 4, 2014. Please let me know when I can expect to receive a response, or if further clarification is needed. You had assigned it reference number #F15309-0024.

Thank you for your help.

From: MuckRock.com

To Whom It May Concern:

I wanted to follow up on the following Freedom of Information request, copied below, and originally submitted on Nov. 4, 2014. Please let me know when I can expect to receive a response, or if further clarification is needed. You had assigned it reference number #F15309-0024.

Thank you for your help.

From: Internal Revenue Service

An interim response, stating the request is being processed.

From: MuckRock.com

To Whom It May Concern:

I wanted to follow up on the following Freedom of Information request, copied below, and originally submitted on Nov. 4, 2014. Please let me know when I can expect to receive a response, or if further clarification is needed. You had assigned it reference number #F15309-0024.

Thank you for your help.

From: MuckRock.com

To Whom It May Concern:

I wanted to follow up on the following Freedom of Information request, copied below, and originally submitted on Nov. 4, 2014. Please let me know when I can expect to receive a response, or if further clarification is needed. You had assigned it reference number #F15309-0024.

Thanks for your help, and let me know if further clarification is needed.

From: Internal Revenue Service

A cover letter granting the request and outlining any exempted materials, if any.

From: Internal Revenue Service

A copy of documents responsive to the request.

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