The Biden DOJ took the side of the IRS in the marijuana 280E tax arguement that state-legal cannabis businesses CAN be investigated by the IRS for probable violations of Section 280E of the tax code.
It is believed to be one of the first times the U.S. Department of Justice under the new administration has filed an opinion in a marijuana court case.
The Feb 2021 release of the filing was made by DOJ attorneys, led by acting Solicitor General Elizabeth Prelogar.
“That is precisely the federal government’s position and has been for many years,” Thorburn said – an attorney representing a medical marijuana dispensary. “We were hoping that the Biden administration would soften that stance. “It, unfortunately, has not and is doubling down.”
Section 280E of the IRS tax code prohibits marijuana businesses from taking traditional business deductions because the plant is listed as a Schedule 1 drug under the federal Controlled Substances Act.
Industry leaders are optimistic that federal marijuana law reform could come in the next two years because of the Democratic – control of the U.S. House, U.S. Senate and presidency.
QUESTION PRESENTED
For income tax purposes, the Internal Revenue Code disallows any deduction or credit for business expenses incurred in carrying on a trade or business that “consists of trafficking in controlled substances” in violation of federal or state law. 26 U.S.C. 280E. Marijuana is a controlled substance, and federal law prohibits trafficking it. 21 U.S.C. 812(c), 841(a)(1). Petitioners own and operate a marijuana dispensary in Colorado, which has decriminalized marijuana in some respects under state law. The question presented is as follows: Whether the court of appeals correctly affirmed the district court’s decision to enforce several third-party summonses issued by the Internal Revenue Service to a Colorado state agency as part of an investigation into the accuracy of petitioners’ federal income tax returns, including whether petitioners claimed any business expense deductions disallowed by Section 280E.
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Presidential memoranda are similar to executive orders, but they are neither numbered nor have the same publication requirements. The Office of Management and Budget is also not required to issue a budgetary impact statement on the subject of the memoranda.[3]
Disclaimer: The information provided to you below is from a 3rd party and has not been fact checked or verified as true = ;)
EXECUTIVE ORDERS - SUMMARIES
Launching '100 Days Masking Challenge', federal grounds mask mandate
Trump reversal?: No
Biden will ask the American people to do their part and mask up for 100 days to help reduce the spread of COVID-19. Biden will also issue an executive order by requiring masks and social distancing in all federal buildings by all federal employees and contractors.
Resuming engagement with World Health Organization
Trump reversal?: Yes
Biden will reverse the Trump administration's withdrawal from the World Health Organization, an agency of the United Nations responsible for coordinating the international response to COVID-19. Dr. Anthony Fauci, the nation's top infectious diseases expert, was named the head of delegation to the country's WHO Executive Board, will deliver remarks on Thursday to the board.
Creating COVID-19 Response Coordinator position
Trump reversal?: No
The COVID-19 Response Coordinator will be responsible for coordinating all aspects of COVID-19 response across government, including vaccines and testing.
Extending eviction and foreclosure moratorium
Trump reversal?: No
Biden will ask the Centers for Disease Control and Prevention to consider extending the federal eviction moratorium until at least March 31. He will also call on Congress to extend the moratorium further. He will ask the Departments of Veterans Affairs, Agriculture and Housing and Urban Development to consider extending foreclosure moratoriums for federally guaranteed mortgages until at least March 31. Biden will also call on the Federal Housing Finance Agency to extend its foreclosure and eviction moratoriums past Feb. 28.
Extending pause on student loans
Trump reversal?: No
Biden will ask the Department of Education to consider extending the pause on interest and principal payments for direct federal loans until at least Sept. 30.
Rejoining Paris Agreement on climate change
Trump reversal?: Yes
Biden will sign the U.S. back into the Paris Agreement to put the country back in a position to "exercise global leadership" in advancing the climate change objectives of the treaty. After the instrument is signed and sent to the United Nations on Wednesday, the U.S. will officially be reinstated in 30 days.
Revoking Keystone XL pipeline permit, plus other environmental actions
Trump reversal?: Yes
Biden will sign an executive order that will "address the climate crisis, create good union jobs and advance environmental justice, while reversing the previous administration's harmful policies":
All executive departments and agencies must immediately review and take appropriate action against any actions taken during the last four years that are harmful to public health, damaging to the environment, unsupported by available science or not in the national interest
Agencies should consider revising vehicle fuel economy and emissions standards to cut pollution, save consumers' money and create good union jobs
Placing a temporary moratorium on all oil and natural gas leasing activities in the Arctic National Wildlife Refuse
Reestablishing the Interagency Working Group on the Social Cost of Greenhouse Gases and ensuring that agencies account for the full cost of emissions
Revoking the presidential permit granted to the Keystone XL pipeline
Rescinding Trump's 1776 Commission, plus advancing racial equity for all
Trump reversal?: Yes
Biden will sign an executive order to embed equity across federal policymaking and root out systemic racism.
The order will:
Define equity as the "consistent and systematic fair, just, and impartial treatment of all individuals, including individuals who belong to underserved communities, such as Black, Latino, Indigenous and Native American persons, Asian Americans and Pacific Islanders, and other persons of color; LGBTQ+ persons; people with disabilities; religious minorities, persons who live in rural areas; and persons otherwise affected by persistent poverty or inequality."
Establish that advancing equity for all is the government's responsibility
Direct federal agencies to deliver action plan within 200 days to address unequal barriers to opportunity
Launch equitable data working group
Make sure the Office of Management and Budget will allocate federal resources to empower and invest in communities of color and other underserved communities
Improve delivery of government benefits; reducing language access barriers
Study new methods so federal agencies can assess equity
Encourage agencies to engage with communities that have been historically underserved and underrepresented
Biden has tasked Ambassador Susan Rice with the position of Domestic Policy Advisor to hold the federal government accountable for the previously mentioned actions. This executive order will also reverse the Trump administration's 1776 Commission.
Including non-citizens in census apportionment for Congressional representatives
Trump reversal?: Yes
Biden will sign an executive order that will make sure the Census Bureau has ample time to complete an accurate population count for each state. This is a reversal of the Trump administration's order that set a plan to exclude non-citizens from the census and apportionment.
Preserving and fortifying DACA program
Trump reversal?: No
Biden will sign a Presidential Memorandum directing the Secretary of Homeland Security and the Attorney General to take all actions under the law to preserve and fortify the Deferred Action for Childhood Arrivals, a program that provides temporary relief from deportation on a case-by-case basis. The memorandum will call on Congress to enact legislation that would provide permanent status and a path to citizenship for those who came to the United States.
Ending Muslim Ban
Trump reversal?: Yes
Biden will sign an executive action that will put an end to the Muslim Ban, which barred entry into the United States from primarily Muslim and African countries. The action instructs the State Department to restart visa processing for those affected.
This action will also provide the strengthening of screening and vetting for travelers through the use of information sharing with foreign governments.
Setting civil immigration enforcement policies
Trump reversal?: Yes
Biden will sign an executive order that will allow the Department of Homeland Security to set civil immigration enforcement policies in a reversal of the Trump administration's order that directed "harsh and extreme" immigrant enforcement.
Terminating border wall construction
Trump reversal?: Yes
Biden will declare an immediate proclamation terminating the national emergency declaration Trump used to fund border wall construction and immediately pausing construction to allow a "close review of the legality of the funding and contracting methods used." The proclamation will also look to determine the best way to redirect the funds used for the wall.
Extending Deferred Enforced Departure for Liberians
Trump reversal?: No
Biden will sign a presidential memorandum to extend the Deferred Enforced Departure designation for Liberians in the U.S. until June 30, 2022. This will also extend their work authorization and ensure the ease of application of residency by the Liberian Relief and Fairness Act.
Prohibiting workplace discrimination based on sexual orientation, gender identity
Trump reversal?: No
Biden will sign an executive order to build on the U.S. Supreme Court's decision in Bostock v. Clayton County last year that will prohibit workplace discrimination on the basis of sexual orientation and gender identity. The order will also direct agencies to take all lawful steps to protect the right of LGBTQ+ individuals.
Ordering appointees to sign ethics pledge
Trump reversal?: No
Biden will sign an executive order that requires all appointees in the executive branch to sign an ethics pledge with the goal of restoring and maintaining public trust in government.
Improving and modernizing regulatory review
Trump reversal?: Yes
Biden will issue a presidential memorandum revoking the "needless obstacles" set forth by the Trump administration's regulatory process. Biden's action will direct the Director of the Office of Management and Budget to develop and improve regulatory review.
By the authority vested in me as President by the Constitution and the laws of the United States of America, including section 7902(c) of title...
Posing for photos at the Lincoln Memorial after signing 17 executives orders including allowing non citizens in census for congressional seats and launching the "mask challenge" mandating that everyone wears a mask for 100 days on federal property or in a plane.
Equal opportunity is the bedrock of American democracy, and our diversity is one of our country's greatest strengths. But for too many, the American Dream...
Today, President Joe Biden announced the acting agency leadership across the administration to assist in the next phase of the transition of government.
Today, we celebrate the triumph of democracy after an election that saw more Americans voting than ever before in our Nation’s history, and where the...
DISCLAIMER This post may contain re-posted content, opinions, comments, ads, third party posts, outdated information, posts from disgruntled persons, posts from those with agendas and general internet BS. Therefore...Before you believe anything on the internet regarding anything do your research on Official Government and State Sites, Call the Michigan State Police, Check the State Attorney General Website and Consult an Attorney.
THE PRESIDENT: Chief Justice Roberts, Vice President Harris, Speaker Pelosi, Leader Schumer, Leader McConnell, Vice President Pence, distinguished guests, and my fellow Americans.
This is America’s day.
This is democracy’s day.
A day of history and hope.
Of renewal and resolve.
Through a crucible for the ages America has been tested anew and America has risen to the challenge.
Today, we celebrate the triumph not of a candidate, but of a cause, the cause of democracy.
The will of the people has been heard and the will of the people has been heeded.
We have learned again that democracy is precious.
Democracy is fragile.
And at this hour, my friends, democracy has prevailed.
So now, on this hallowed ground where just days ago violence sought to shake this Capitol’s very foundation, we come together as one nation, under God, indivisible, to carry out the peaceful transfer of power as we have for more than two centuries.
We look ahead in our uniquely American way – restless, bold, optimistic – and set our sights on the nation we know we can be and we must be.
I thank my predecessors of both parties for their presence here.
I thank them from the bottom of my heart.
You know the resilience of our Constitution and the strength of our nation.
As does President Carter, who I spoke to last night but who cannot be with us today, but whom we salute for his lifetime of service.
I have just taken the sacred oath each of these patriots took — an oath first sworn by George Washington.
But the American story depends not on any one of us, not on some of us, but on all of us.
On “We the People” who seek a more perfect Union.
This is a great nation and we are a good people.
Over the centuries through storm and strife, in peace and in war, we have come so far. But we still have far to go.
We will press forward with speed and urgency, for we have much to do in this winter of peril and possibility.
Much to repair.
Much to restore.
Much to heal.
Much to build.
And much to gain.
Few periods in our nation’s history have been more challenging or difficult than the one we’re in now.
A once-in-a-century virus silently stalks the country.
It’s taken as many lives in one year as America lost in all of World War II.
Millions of jobs have been lost.
Hundreds of thousands of businesses closed.
A cry for racial justice some 400 years in the making moves us. The dream of justice for all will be deferred no longer.
A cry for survival comes from the planet itself. A cry that can’t be any more desperate or any more clear.
And now, a rise in political extremism, white supremacy, domestic terrorism that we must confront and we will defeat.
To overcome these challenges – to restore the soul and to secure the future of America – requires more than words.
It requires that most elusive of things in a democracy:
Unity.
Unity.
In another January in Washington, on New Year’s Day 1863, Abraham Lincoln signed the Emancipation Proclamation.
When he put pen to paper, the President said, “If my name ever goes down into history it will be for this act and my whole soul is in it.”
My whole soul is in it.
Today, on this January day, my whole soul is in this:
Bringing America together.
Uniting our people.
And uniting our nation.
I ask every American to join me in this cause.
Uniting to fight the common foes we face:
Anger, resentment, hatred.
Extremism, lawlessness, violence.
Disease, joblessness, hopelessness.
With unity we can do great things. Important things.
We can right wrongs.
We can put people to work in good jobs.
We can teach our children in safe schools.
We can overcome this deadly virus.
We can reward work, rebuild the middle class, and make health care secure for all.
We can deliver racial justice.
We can make America, once again, the leading force for good in the world.
I know speaking of unity can sound to some like a foolish fantasy.
I know the forces that divide us are deep and they are real.
But I also know they are not new.
Our history has been a constant struggle between the American ideal that we are all created equal and the harsh, ugly reality that racism, nativism, fear, and demonization have long torn us apart.
The battle is perennial.
Victory is never assured.
Through the Civil War, the Great Depression, World War, 9/11, through struggle, sacrifice, and setbacks, our “better angels” have always prevailed.
In each of these moments, enough of us came together to carry all of us forward.
And, we can do so now.
History, faith, and reason show the way, the way of unity.
We can see each other not as adversaries but as neighbors.
We can treat each other with dignity and respect.
We can join forces, stop the shouting, and lower the temperature.
For without unity, there is no peace, only bitterness and fury.
No progress, only exhausting outrage.
No nation, only a state of chaos.
This is our historic moment of crisis and challenge, and unity is the path forward.
And, we must meet this moment as the United States of America.
If we do that, I guarantee you, we will not fail.
We have never, ever, ever failed in America when we have acted together.
And so today, at this time and in this place, let us start afresh.
All of us.
Let us listen to one another.
Hear one another. See one another.
Show respect to one another.
Politics need not be a raging fire destroying everything in its path.
Every disagreement doesn’t have to be a cause for total war.
And, we must reject a culture in which facts themselves are manipulated and even manufactured.
My fellow Americans, we have to be different than this.
America has to be better than this.
And, I believe America is better than this.
Just look around.
Here we stand, in the shadow of a Capitol dome that was completed amid the Civil War, when the Union itself hung in the balance.
Yet we endured and we prevailed.
Here we stand looking out to the great Mall where Dr. King spoke of his dream.
Here we stand, where 108 years ago at another inaugural, thousands of protestors tried to block brave women from marching for the right to vote.
Today, we mark the swearing-in of the first woman in American history elected to national office – Vice President Kamala Harris.
Don’t tell me things can’t change.
Here we stand across the Potomac from Arlington National Cemetery, where heroes who gave the last full measure of devotion rest in eternal peace.
And here we stand, just days after a riotous mob thought they could use violence to silence the will of the people, to stop the work of our democracy, and to drive us from this sacred ground.
That did not happen.
It will never happen.
Not today.
Not tomorrow.
Not ever.
To all those who supported our campaign I am humbled by the faith you have placed in us.
To all those who did not support us, let me say this: Hear me out as we move forward. Take a measure of me and my heart.
And if you still disagree, so be it.
That’s democracy. That’s America. The right to dissent peaceably, within the guardrails of our Republic, is perhaps our nation’s greatest strength.
Yet hear me clearly: Disagreement must not lead to disunion.
And I pledge this to you: I will be a President for all Americans.
I will fight as hard for those who did not support me as for those who did.
Many centuries ago, Saint Augustine, a saint of my church, wrote that a people was a multitude defined by the common objects of their love.
What are the common objects we love that define us as Americans?
I think I know.
Opportunity.
Security.
Liberty.
Dignity.
Respect.
Honor.
And, yes, the truth.
Recent weeks and months have taught us a painful lesson.
There is truth and there are lies.
Lies told for power and for profit.
And each of us has a duty and responsibility, as citizens, as Americans, and especially as leaders – leaders who have pledged to honor our Constitution and protect our nation — to defend the truth and to defeat the lies.
I understand that many Americans view the future with some fear and trepidation.
I understand they worry about their jobs, about taking care of their families, about what comes next.
I get it.
But the answer is not to turn inward, to retreat into competing factions, distrusting those who don’t look like you do, or worship the way you do, or don’t get their news from the same sources you do.
We must end this uncivil war that pits red against blue, rural versus urban, conservative versus liberal.
We can do this if we open our souls instead of hardening our hearts.
If we show a little tolerance and humility.
If we’re willing to stand in the other person’s shoes just for a moment. Because here is the thing about life: There is no accounting for what fate will deal you.
There are some days when we need a hand.
There are other days when we’re called on to lend one.
That is how we must be with one another.
And, if we are this way, our country will be stronger, more prosperous, more ready for the future.
My fellow Americans, in the work ahead of us, we will need each other.
We will need all our strength to persevere through this dark winter.
We are entering what may well be the toughest and deadliest period of the virus.
We must set aside the politics and finally face this pandemic as one nation.
I promise you this: as the Bible says weeping may endure for a night but joy cometh in the morning.
We will get through this, together
The world is watching today.
So here is my message to those beyond our borders: America has been tested and we have come out stronger for it.
We will repair our alliances and engage with the world once again.
Not to meet yesterday’s challenges, but today’s and tomorrow’s.
We will lead not merely by the example of our power but by the power of our example.
We will be a strong and trusted partner for peace, progress, and security.
We have been through so much in this nation.
And, in my first act as President, I would like to ask you to join me in a moment of silent prayer to remember all those we lost this past year to the pandemic.
To those 400,000 fellow Americans – mothers and fathers, husbands and wives, sons and daughters, friends, neighbors, and co-workers.
We will honor them by becoming the people and nation we know we can and should be.
Let us say a silent prayer for those who lost their lives, for those they left behind, and for our country.
Amen.
This is a time of testing.
We face an attack on democracy and on truth.
A raging virus.
Growing inequity.
The sting of systemic racism.
A climate in crisis.
America’s role in the world.
Any one of these would be enough to challenge us in profound ways.
But the fact is we face them all at once, presenting this nation with the gravest of responsibilities.
Now we must step up.
All of us.
It is a time for boldness, for there is so much to do.
And, this is certain.
We will be judged, you and I, for how we resolve the cascading crises of our era.
Will we rise to the occasion?
Will we master this rare and difficult hour?
Will we meet our obligations and pass along a new and better world for our children?
I believe we must and I believe we will.
And when we do, we will write the next chapter in the American story.
It’s a story that might sound something like a song that means a lot to me.
It’s called “American Anthem” and there is one verse stands out for me:
“The work and prayers of centuries have brought us to this day What shall be our legacy? What will our children say?… Let me know in my heart When my days are through America America I gave my best to you.”
Let us add our own work and prayers to the unfolding story of our nation.
If we do this then when our days are through our children and our children’s children will say of us they gave their best.
They did their duty.
They healed a broken land. My fellow Americans, I close today where I began, with a sacred oath.
Before God and all of you I give you my word.
I will always level with you.
I will defend the Constitution.
I will defend our democracy.
I will defend America.
I will give my all in your service thinking not of power, but of possibilities.
Not of personal interest, but of the public good.
And together, we shall write an American story of hope, not fear.
Of unity, not division.
Of light, not darkness.
An American story of decency and dignity.
Of love and of healing.
Of greatness and of goodness.
May this be the story that guides us.
The story that inspires us.
The story that tells ages yet to come that we answered the call of history.
We met the moment.
That democracy and hope, truth and justice, did not die on our watch but thrived.
That our America secured liberty at home and stood once again as a beacon to the world.
That is what we owe our forebearers, one another, and generations to follow.
So, with purpose and resolve we turn to the tasks of our time.
Sustained by faith.
Driven by conviction.
And, devoted to one another and to this country we love with all our hearts.
May God bless America and may God protect our troops.