Cannabis cash transactions aren’t suspicious says IRS

Cannabis cash transactions aren’t suspicious says IRS

Following The Money

Large cash transactions by marijuana businesses should not be automatically flagged as suspicious, as per the latest IRS guidance.

The tax agency’s guidance aims to provide clarity on the federal Bank Secrecy Act, which mandates businesses, including banks, to submit Form 8300 within 15 days if they receive $10,000 or more in cash.

Attorney Michael Komorn

Attorney Michael Komorn

State / Federal Legal Defense

With extensive experience in criminal legal defense since 1993 from pre-arrest, District, Circuit, Appeals, Supreme and the Federal court systems.

KOMORN LAW (248) 357-2550

Those forms enable the filer to categorize a transaction as “suspicious,” providing vital information for investigation by the IRS and the Financial Crimes Enforcement Network (FinCEN) into potential criminal activity.

But classifying a cash transaction from a legitimate cannabis enterprise as suspicious in a defensive manner is a misuse of that designation,” cautioned IRS Special Counsel Charles Hall in a memorandum dated January 22nd.

Links to the IRS Releases

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Woman high on cannabis panics and jumps from rideshare on I-96

Woman high on cannabis panics and jumps from rideshare on I-96

Not a good idea

A woman, who was allegedly under the influence of cannabis, experienced a moment of panic while riding in a rideshare vehicle. In a concerning turn of events, she chose to abruptly exit the moving vehicle on I-96 near I-94, according to reports from state police.

While state police were enroute, it was reported that a 31-year-old Detroit woman, the victim, had managed to escape from the vehicle during what appeared to be a kidnapping.

Attorney Michael Komorn

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State / Federal Legal Defense

With extensive experience in criminal legal defense since 1993 from pre-arrest, District, Circuit, Appeals, Supreme and the Federal court systems.

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Witnesses recounted an incident where a woman abruptly leapt out of a vehicle in the left lane of I-96. Subsequently, a rideshare driver informed that she had disembarked from his vehicle due to her discontent with the chosen route towards downtown Detroit.

“During she interview it was determined she was under the influence of marijuana and had anxiety because she saw a sign that said Port Huron and panicked thinking he was taking her somewhere else,” state police said on X.

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Synthetic Marijuana (Synthetic Cannabinoid Homologues)

Synthetic Marijuana (Synthetic Cannabinoid Homologues)

Spice/ K2, Synthetic Marijuana

What is Spice/ K2, Synthetic Marijuana?

K2 and Spice are just two of the various trade names or brands for synthetic designer drugs that aim to replicate THC, the primary psychoactive component of marijuana. These designer synthetic drugs belong to the synthetic cannabinoid class and are commonly marketed and sold under the pretense of being “herbal incense” or “potpourri.

These products are unfortunately being misused for their psychoactive effects and are sold without any information regarding their potential health and safety risks.

Attorney Michael Komorn

Attorney Michael Komorn

State / Federal Legal Defense

With extensive experience in criminal legal defense since 1993 from pre-arrest, District, Circuit, Appeals, Supreme and the Federal court systems.

KOMORN LAW (248) 357-2550

Street Title

Spice, K2, RedX Dawn, Paradise, Demon, Black Magic, Spike, Mr. Nice Guy, Ninja, Zohai, Dream, Genie, Sence, Smoke, Skunk, Serenity, Yucatan, Fire, Skooby Snax, and Crazy Clown.

How is it abused?

Spraying or mixing the synthetic cannabinoids on plant material provides a vehicle for the most common route of administration – smoking (using a pipe, a water pipe, or rolling the drug-laced plant material in cigarette papers). In addition to the cannabinoids laced on plant material and sold as potpourri and incense, liquid cannabinoids have been designed to be vaporized through both disposable and reusable electronic cigarettes.

What are its effect on the body?

State public health and poison centers have issued warnings in response to adverse health effects associated with abuse of herbal incense products containing these synthetic cannabinoids. These adverse effects included tachycardia (elevated heart rate), elevated blood pressure, unconsciousness, tremors, seizures, vomiting, hallucinations, agitation, anxiety, pallor, numbness, and tingling. This is in addition to the numerous public health and poison centers which have similarly issued warnings regarding the abuse of these synthetic cannabinoids. In some instances, the adverse health effects can be long-lasting even after the user quits using the substances.

Is K2 / Spice / Synthetic Marijuana Legal in Michigan?

In October 2010, seven artificial marijuana chemicals (JWH-015, JWH-018, JWH-073, JWH200, JWH-250, CP-47,497, HU-210) were made illegal in Michigan with penalties similar to marijuana possession (yeah they can still get ya in 2024 for weed)

5 Products that contain one or more of these chemicals are illegal.

However, as new formulas or versions of these drugs are marketed, they may contain chemicals not covered by the current law.

What if I have more questions?

The Michigan PCC is open 24 hours a day, 7 days a week to answer medical questions or concerns related to poisoning events. The PCC Help Hotline is: 1-800-222-1222.

If you got into a situation with the law then you want to call our number (248) 357-2550

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Michigan Court Rules

Michigan Court Rules

MICHIGAN COURT RULES OF 1985

Updated February 13, 2024

The Michigan Court Rules

The Michigan Rules of Court are the rules adopted by the Michigan Supreme Court to govern Michigan’s legal system and the judges, lawyers, and other professionals who are charged with preserving the integrity of that system. The purpose of the Court Rules is to establish uniform rules and procedures for all levels of Michigan’s court system. These regulations ensure that cases are resolved without undue delay and that those who appear in court receive due process and equal treatment under the law.

Attorney Michael Komorn

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With extensive experience in criminal legal defense since 1993 from pre-arrest, District, Circuit, Appeals, Supreme and the Federal court systems.

KOMORN LAW (248) 357-2550

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Redefining Impairment: Beyond THC Levels in Roadside Testing

Redefining Impairment: Beyond THC Levels in Roadside Testing

Redefining Impairment: Beyond THC Levels in Roadside Testing

In recent developments that promise to reshape our understanding of cannabis use and road safety, a federal government report has cast significant doubt on the efficacy of using THC levels as a benchmark for driver impairment. This revelation comes at a crucial juncture in the evolving discourse around cannabis, challenging long-held assumptions and urging a reevaluation of legal and scientific standards.

The Federal Perspective on THC and Impairment

The crux of the debate centers on the assertion by a researcher from the Justice Department, which signals a pivotal shift in federal stance. The department acknowledges the discrepancies between THC levels in the bloodstream and the actual impairment of an individual, especially among regular cannabis users.

This admission underlines a growing consensus that the current metrics for evaluating cannabis impairment might not only be flawed but fundamentally misaligned with the realities of consumption and its effects on the human body.

Frances Scott, a DOJ physical scientist, highlighted in a recent podcast that research funded by the federal government conclusively shows that THC concentration is not well-correlated with impairment for driving.

This insight is supported by studies indicating that chronic and infrequent marijuana users metabolize THC differently, complicating the establishment of a universal impairment threshold based on THC concentration alone.

The Scientific Challenge of THC Impairment Testing

The scientific community has long grappled with the complexities of THC impairment testing. Unlike alcohol, where a .08 blood alcohol content level can serve as a clear marker for impairment, THC’s effects are not as straightforwardly quantifiable.

This complexity is reflected in studies such as those by Hound Labs (2022) and research by Sewell (2019), which explore alternative testing methods and question the correlation between THC blood levels and crash risk, respectively.

This divergence from a simple, numerical standard for impairment necessitates a broader exploration of impairment testing methods.

The Department of Justice, while continuing to research a marijuana breathalyzer, is also exploring alternatives like saliva swabs and assessments of eye functioning, aiming to devise a more accurate measure of impairment.

The Path Forward: Rethinking Impairment Measurement

The acknowledgment of the inadequacy of THC levels as an impairment standard necessitates a reevaluation of how impairment is measured, particularly in the context of driving.

The development of technology like the DRUID app, which assesses impairment through a variety of cognitive and motor tasks, represents a step towards creating more objective benchmarks for marijuana impairment.

However, widespread implementation and acceptance of such technologies in law enforcement practices remain in the nascent stages.

Attorney Michael Komorn

Attorney Michael Komorn

State / Federal Legal Defense

With extensive experience in criminal legal defense since 1993 from pre-arrest, District, Circuit, Appeals, Supreme and the Federal court systems.

KOMORN LAW (248) 357-2550

Legal and Social Implications

The evolving understanding of THC and impairment has profound legal and social implications. As the federal government and researchers work towards establishing a more nuanced approach to evaluating impairment, there’s a pressing need for legal frameworks that reflect these complexities.

The push for an objective standard for marijuana impairment, as seen in recent legislative efforts, underscores the urgency of this issue.

Furthermore, this shift towards a more evidence-based approach to impairment testing holds the promise of creating a more just and equitable legal system.

By moving away from a one-size-fits-all standard based on THC levels, there’s potential to mitigate the risk of unjustly penalizing individuals, particularly those who use cannabis for medical purposes, based on an arbitrary metric.

Federal Government’s Admission

The federal government’s admission that THC levels do not reliably indicate impairment marks a significant step forward in our understanding of cannabis and its effects on driving safety.

This acknowledgment not only challenges existing paradigms but also opens the door to a more informed and nuanced approach to road safety and law enforcement.

As research continues and new technologies emerge, there’s hope for the development of impairment testing methods that accurately reflect an individual’s ability to drive safely, paving the way for fairer legal standards and safer roads for everyone.

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An Independent Review of the Intoxilyzer 9000

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An Independent Review of the Intoxilyzer 9000

Part 1 – Residual mouth alcohol detection

Counterpoint Volume 2; Issue 2 – Article 3 (August 2017)

An article in the Core Skills III-2 Module

Jan Semenoff, BA, EMA
Forensic Criminalist

The opportunity to conduct an independent analysis and performance review of a new breath alcohol testing device is rare, particularly the higher-end, evidentiary-level units.

Access to these technologies is stringently controlled by both their manufacturers and the police and government agencies that control them.

Additionally, state agencies are often reluctant to publish the results of their official assessments and analysis of the devices.

When given the opportunity to perform such a review on a new Intoxilyzer 9000, I designed a series of experiments to quickly analyze the overall performance of the device.

I attended the device’s location with colleague Tom Workman (1948 – 2019) to determine its suitability and reliability in a number of key areas, including:

  • Overall design and ease of use
  • Accuracy in determining in vitro [2] BrAC levels using a simulator
  • The ability of the device to determine the presence of Fresh Mouth Alcohol using a Residual
  • Alcohol Detection System (RADS) or the so-called “slope detector”.
  • Reliability in reporting BrAC [3] readings that are highly specific to ethanol
  • The effect of Radio Frequency Interference on the device [4]​

​This article will provide a general overview of the operational characteristics of the Intoxilyzer 9000. We will additionally look at the apparent accuracy of the device using simulator readings, and examine the ability of the device to “flag” false positive reading caused by fresh mouth alcohol contamination.

Attorney Michael Komorn

Attorney Michael Komorn

State / Federal Legal Defense

With extensive experience in criminal legal defense since 1993 from pre-arrest, District, Circuit, Appeals, Supreme and the Federal court systems.

KOMORN LAW (248) 357-2550

Read the rest of Part One here

Parts two and three are in the drop down menu at the site but not easy to notice. The links are below if you have trouble.

Part Two and Part Three will examine the unit’s specificity towards ethanol detection and its ability to identify the presence of an interferent chemical, and the capacity of the device to detect Radio Frequency Interference.

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