What do your licenses support?
280E License Review
A 280E license review helps cannabis operators and their tax professionals examine Schedule III coverage in medical and adult-use operations.
Request a consultationAt Howard East, we examine the actual licenses, the inventory’s path and the legal conditions that matter. Start with a consultation request so we can determine whether a scoped legal review or formal opinion is appropriate. Scope, fees and availability are discussed before any engagement.
The position we are testing
Our position is that marijuana a business holds under its own qualifying medical license stays in Schedule III; selling it to an adult does not, by itself, put it back in Schedule I. Suppliers’ licenses and transfer records can support that position, but on their own they don’t establish it.
Whether that federal coverage continues is disputed. We expect any return position based on it to be disclosed to the IRS on Form 8275. Your actual licenses, records and activities matter. Non-enforcement alone does not remove federal prohibition, and winning a classification argument for one batch does not automatically exempt a mixed business from §280E.
What a 280E license review examines
- Licenses, medical permissions and relevant effective dates, including a medical license that issues during 2026.
- Supplier licenses, custody and transfer records, as support for your own license’s coverage.
- Supporting and adverse authority, and the business’s expense questions, with your tax professionals.
What happens next
We confirm conflicts, service jurisdiction and capacity before a consultation is arranged.
If appropriate, Howard East proposes the scope and fees for legal analysis or a formal opinion. An opinion does not bind the IRS.
What this request does not promise
No automatic deduction, refund, IRS approval, federal immunity or particular result. No free bespoke opinion or immediate appointment is promised.
Do not transmit tax returns, license scans, patient data, privileged documents or confidential facts. A deadline is not accepted or monitored by submitting this form.
Request a Howard East consultation
Tell us only enough to route the inquiry. We will request sensitive records through an appropriate private channel if needed.
Submitting a request does not create an attorney-client relationship. Representation requires conflicts clearance, confirmation that we can handle the matter, and a written engagement.
Prepare for a 280E license review
You do not need to upload records with the initial request. Begin with your business name, operating states, role and license context. If you are a lawyer or tax professional contacting us for a business, select that role so intake can understand who is making the request.
Before a later consultation, identify the entities and locations involved, which licenses each holds, and who maintains the inventory records. Keep a list of questions you want the legal review to address. The appropriate scope may depend on the records available and the tax professionals already working with the business.
Gathering those materials is preparation for a possible review; it does not mean a particular legal position is supported. Do not change tax filings or business practices based only on this page. Bring filing questions to your tax professionals and discuss the proposed legal scope before relying on an opinion.
For the statutory starting point, read 26 U.S.C. §280E in the official U.S. Code. The statute and the legal discussion linked below provide context; neither replaces an analysis of your actual operation.
Read the legal discussion
Does §280E Still Apply to Shared Medical and Adult-Use Inventory?
Schedule III resource hub