Training Commentary


It’s all based on medical cases,” Richards noted. “One of the things that’s fundamentally different … are robust state regulations that require very specific things in order to get a license to be a marijuana business. “So there’s this whole underlying big, big list of things that show up in a post-2014 business that are not part of their (Participant Guide).” The IRS was targeting the marijuana industry for audits as far back as 2002. That was the year the IRS audited a California medical marijuana operation, a case that ultimately developed into one of the industry’s seminal rulings, the 2007 Californians Helping to Alleviate Medical Problems (CHAMP) . Wykowski was a lead attorney in that case. Then, in 2010, the IRS launched the first of five Compliance Initiative Projects, a series of targeted audits focused on cannabis companies. The marijuana Participant Guide makes clear the IRS has been tracking marijuana industry tax returns for what it considered to be wrongly classified expenses. Marijuana companies, it noted, have tried to include expenditures such as wages in the cost of producing inventory – otherwise known as COGS – as a workaround for 280E. That’s because COGS are deductible for cannabis businesses, while many other expenses – such as wages – are not. It was an attempt by some marijuana businesses to exploit a potential loophole. The IRS picked up on that tactic quickly and clearly notified its agents. “More and more taxpayers are combining their disallowed business expenses and wages with the reported COGS,” the guide points out, noting it is “extremely important” for IRS agents to focus on costs of goods sold. The guide reveals the existence of a December 2012 memo written by the IRS Office of Chief Counsel titled, “Questions to be Asked at the Start of a Dispensary Audit and Other Revenue Estimation Issues.” The guide describes these as “a good starting point for structuring your interview questions.” (The IRS did not disclose the 2012 memo to MJBizDaily, saying it was considered privileged as part of an attorney-client communication.) Wykowski, who is a former federal prosecutor and has faced the IRS in court numerous times over 280E, said questioning unsuspecting targets in such a fashion is a common agency try this out practice. “That’s always been a tactic of the IRS, and they’re good at it,” Wykowski said. “They know that if the dispensary senses that they’re being audited and have anything to worry about, they’re going to call someone like me. “And the first thing I’m going to do is say, ‘I represent them, and no more contact with the taxpayer. Everything goes through me.'” The Participant Guide also urges IRS agents to tour marijuana businesses to gather information, including signs of unreported income through what are known as “indirect methods.” “An indirect method to prove unreported income … involves computing the amount of marijuana that could be produced from a grow facility based upon electricity usage. Actively touring a grow house and retail facility will also assist in providing knowledge of the square footage as used in the allocation of expenses between growing and retail using IRC 280E.” The document later suggests that IRS agents perform a “light count” while touring indoor grows because the number of grow lights could be used as “a strong indicator of the amount of marijuana produced and sold.” “Generally, a 1KW light and ballast module will produce 1.5 to 2 pounds of dried saleable product within a cycle, and there are usually 5-6 harvest cycles per year,” the guide notes. But Richards, the Denver tax attorney and former IRS lawyer, said such methodology is absurd.

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“Today our country faces enormous challenges but also incredible opportunities. We are struggling with the ever-present COVID-19 economic and educational disruptions. It is essential for local communities to work harder to secure the best possible outcomes from federal, state, and county efforts to address the impacts of the epidemic… Our helpful resources Council, with two new members, will discuss and enact policies that address Turlock’s recovery and movement forward. The success, or failure of our efforts will be apparent for all to see. This is what the public will use to judge our performance. Finger pointing, blame shifting and excuses do not move Turlock forward. Thoughtful and concrete actions will. My job is to present the path forward,” said Bublak. Some of the accomplishments that Bublak touted included: ·         The City operating with a balanced budget and increasing the reserve fund; ·          New businesses and employers to the Turlock Regional Industrial Park; and ·          The maintenance and repair of approximately 72 of the City's 500 lane miles through a combination of road treatments including maintenance, rehabilitation, reconstruction, and a stronger requirement of utility companies trenching. Looking ahead, Bublak touched on economic development, City employee benefits, roads and public safety. Bublak said as Vice Chair of the Stanislaus Economic Development Action Committee, she hopes to bring even more new businesses to Turlock and has plans to help current business owners. “To help local businesses maximize their product sales on-line, we will work with entrepreneurs to develop strategies and tools designed for online commerce. Local businesses will have the opportunity to attend seminars at no charge that will provide in-depth instruction on online-marketing and how to setup websites for on-line sales,” said Bublak. When it comes to City employees’ benefits and pay, Bublak said she wants to have a more equitable system where the greater an employees’ salary, the more they will pay towards their benefit plans. One of Bublak’s most ambitious goals is creating a program to fix the 500 miles of Turlock roads identified by City engineers of being in need of repair. “Every day I hear from our citizens concerned about the condition of our local roads. Ironically, last month I hit a pot hole on Geer Road after a Council meeting and destroyed two of my tires. Turlock has not allocated a single general fund dollar on road repair since 1985. No wonder the current condition of roads in Turlock is totally unacceptable. This will change this year. We will spend general funds on road repair this year,” Bublak said. The Mayor said she has several actions she’d like to see happen, including retaining a firm to develop a plan to fix all Turlock roads in need of repair in a timely manner; working with City Staff to secure road contractors; completing the traffic study necessary to fix all roads with the lowest daily impact on all Turlock residents; and identifying the multimillion-dollar low interest City Bond funding necessary to repair the remaining 428 miles of Turlock roads within approximately five years.