IRS' Cannabis Enforcement Records Search Ruled Adequate

Law360 (March 17, 2021, 4:05 PM EDT) -- The Internal Revenue Service properly responded to a public records request by a cannabis company for documents related to the agency's enforcement of a law prohibiting tax breaks for federally controlled substances, a Colorado federal court ruled.

The IRS provided several declarations to prove that its search for the records requested by cannabis company Rifle Remedies LLC regarding the agency's enforcement of Internal Revenue Code Section 280E was adequate, the court said in an order issued Tuesday. That provision of the tax code generally prohibits deductions for businesses that buy or sell federally controlled substances such as marijuana.

The IRS didn't...

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