aBIZinaBOX has developed a methodology for analyzing, classifying and presenting IRC Sec. 280E expenses to minimize IRS disallowance and exposure. The methodology involves a review of an entities expenses utilizing the legislative and judicial background to IRC Sec. 280E - Trafficking expenses. Then we broadly apply IRS regulations, and the principles embody in IRC Chief Counsel Memorandum 201504011 to categorize, combine and present the information in a tax return with a view towards minimizing the expenses subject to disallowance in a prudent and defensible way. The goal is reduced exposure, reduced chance of examination, and the most efficient examination if the return is selected.