Downloads: The Tax Man’s Marijuana Secrets

Part 1: IRS Compliance Initiative Project supporting documents

Audit project documents from the IRS show how the agency targeted marijuana companies and identified tax obligations worth considerably more, on average, than it collected from mainstream companies during the same period.

Download: Audit Project Documents

Part 2: IRS Participant Guide for Marijuana Companies

This guide, similar to the audit technique guides that have been publicly available to mainstream companies for years, gives marijuana business owners a better idea of what to expect when an IRS agent comes knocking on the door. Unlike those audit technique guides, however, the IRS developed this one only for “internal training purposes” and kept it confidential.

Download: Participant Guide

Part 3: Training presentations on marijuana companies and 280E

Seven different PowerPoint presentations used for training IRS agents on the ins and outs of the modern marijuana industry provide insights as to how the service approaches cannabis businesses and audits in general.

Download: Training Presentations

Part 4: 280E and marijuana industry reference document for IRS agents

The IRS compiled a number of terms, definitions, regulations, statutory citations and legal precedents that all relate to cannabis industry taxes, likely as a reference guide for internal use, to assist agents in marijuana business audit work.

Download: IRS Reference Guide