Marijuana Retailer Not Protected From IRS Summons
It would seem to me that it is probably not in the best interest of sound tax administration for the IRS to make 280E enforcement a high priority. It may turn into another debacle such as the one that Lois Lerner created when she decided that the IRS was the last line of defense against dark money. Reilly’s First Law of Tax Policy is “Make tax policy the Switzerland of the culture war”. The IRS is probably stuck with 280E for the moment, but it does not have to make it a major priority. Maybe conservatives could embrace state rights even when it comes to things that they associate with long-haired hippies, but that might be to much to hope for,
Lafayette Was Here – Probably
... there never was nor will be such a meeting in this or any country ,,, Salem Towne Junior July 25, 1824 Burying The Lede With A Geographic Diversion Stafford Street...
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Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.