Guest post by Gregory Wilson, Esq. Over the past few years, IRS Examination (audit function) undertook correspondence “audits” of several members of worker cooperatives asserting the position that the member’s patronage dividends are subject to self-employment (SE) tax. Attorney Greg Wilson fought these cases asserting that patronage dividends were not subject to SE tax for [...]

In 1996, California voters approved Proposition 215, the Compassionate Use Act of 1996, which exempts from criminal prosecution for possession and cultivation of marijuana “a patient, or . . . a patient’s primary caregiver, who possesses or cultivates marijuana for the personal medical purposes of the patient upon the written or oral recommendation or approval [...]