The IRS War on Medical Marijuana Providers [FEATURE]

special to Drug War Chronicle by investigative reporter Clarence Walker, [email protected]

Dispensaries providing marijuana to doctor-approved patients operate in a number of states, but they are under assault by the federal government. SWAT-style raids by the DEA and finger-wagging press conferences by grim-faced federal prosecutors may garner greater attention, but the assault on medical marijuana providers extends to other branches of the government as well, and moves by the Internal Revenue Service (IRS) to eliminate dispensaries' ability to take standard business deduction are another very painful arrow in the federal quiver.

The IRS employs Section 280E, a 1982 addition to the tax code that was a response to a drug dealer's successful effort to claim his yacht, weapons purchases, and even illicit bribes as business expenses. Under 280E, individuals involved in the illicit sale of controlled substances -- including marijuana, even medical marijuana in states where it is legal -- cannot claim standard business expenses on their federal taxes.

"The 280E provision which requires certain businesses to pay taxes on their gross income, as opposed to their net income, is aimed at shutting down illicit drug operations, not state-legal medical marijuana dispensaries," said Kris Hermes, spokesman for the medical marijuana defense group Americans for Safe Access." Nonetheless, the Obama Administration is using Section 280E to push these local and state licensed facilities out of business."

The provision can be used to great effect. Oakland's Harborside Health Center was hit with a $2 million IRS assessment in 2011 after the tax agency employed Section 280E against. Harborside is fighting that assessment, even as it continues to try to fend off federal prosecutors' attempts to shut it down by seizing the properties it leases. Similarly, when the feds raided Richard Lee's Oaksterdam University that same year, it wasn't just DEA, but also IRS agents who stormed the premises. Lee said it was because of a 280E-related audit.

The attacks on Harborside and Oaksterdam were part of an IRS campaign of aggressive audits using 280E to deny legitimate business expenses, such as rent, payroll, and all other necessary business expenses. These denials result in astronomical back tax bills for the affected dispensaries, threatening their viability -- and patients' access to their medicine.

"Should the IRS campaign be successful; it will throw millions of patients back in to the hands of street dealers; eliminate tens of thousands of well paying jobs, destroy hundreds of millions of dollars of tax revenue; enrich the criminal underground; and endanger the safety of communities in the 17 medical cannabis states," said Harborside's Steve DeAngelo as he announced the 280E Reform Project to begin to fight back.

It's going to be an uphill battle. In the last Congress, Rep. Pete Stark (D-CA) introduced House Bill 1985, the Small Business Tax Equity Act, designed to end the 280E problem for medical marijuana businesses, but it went to the Republican-controlled House Ways and Means Committee, where it was never heard from again.

Still, something needs to happen, said Betty Aldworth, deputy director of the National Cannabis Industry Association, which this year is working with members of Congress to try to find a fix for the 280E problem.

"When Section 280E was created in the 1980s, no one imagined state-legal marijuana providers," Aldworth told the Chronicle. "Whether or not it is part of a larger effort to curtail the development of regulated models for providing marijuana, which is a model that is clearly preferable to leaving this popular and relatively safe medicine (or adult product) in the underground market, these onerous tax rates have severely hampered the development of the regulated market."

It's a brake on the overall economy, Aldworth said.

"Not only has it resulted in stymieing job development, but it also curtails other economic activity such as reinvestment in business and the rippling positive effects of that spending," she argued. "And in many cases, it has created a tax burden that is simply unbearable: many providers have had to close their doors and lay off their staffs because the tax burden was simply too great."

Because of this unintended application of 280E, medical marijuana providers are paying overall taxes at a rate two to three times those of other small businesses, Aldworth said.

"It's important to note that just as they want to apply for licenses, follow regulations, and otherwise participate in the legal business community, state-legal marijuana providers also want to pay their fair share of taxes," she pointed out. "Most small businesses pay an effective tax rate of between 13% and 27% on net income, according to the Small Business Administration. State-legal marijuana providers pay an average effective tax rate of 65-80%. An industry that can provide thousands of jobs is being held back by these crazy tax rates."

While the lobbyists look to Congress for a fix, one academic tax law expert thinks he has hit upon a novel solution, but not everyone agrees.

Benjamin Leff, a professor at American University's Washington College of Law, raised eyebrows at a Harvard University seminar this spring when he presented his report,Tax Planning For Marijuana Dealers, where he suggested that dispensaries get around 280E by registering with the IRS as tax-exempt social welfare organizations, known as 501(c)(3)s or 501(c)(4)s.

The IRS has already ruled that medical marijuana providers can be exempt under 501(c)(3) because its "public policy doctrine" does not allow charitable organizations to have purposes contrary to law, but in the paper, Leff argued that "a state-sanctioned marijuana seller could qualify as tax-exempt under 501(c)(4), since the public policy doctrine only applies to charities, and 501(c)(4) organizations are not charities."

The organization would have to be operated to improve the social and economic conditions of a neighborhood blighted by crime or poverty, by providing job training, employment opportunities, and improved business conditions for commercial development in the neighborhood, just like many existing community economic development corporations that run businesses.

"When taxes get too high, you can drive compliant dispensaries out of business," Leff told the Chronicle.

Americans for Safe Access' Hermes would agree with that, but he's not so sure about Leff's idea.

"The concept of medical marijuana dispensaries registering with the federal government as a 501(c)(4) in order to sidestep section 280E is novel and may be hypothetically valid," he said. "However, the IRS will refuse to grant tax-exempt status to a business that the agency believes is violating federal law. Perhaps, it would be possible for a dispensary to obtain 501(c)(4) status under false pretenses, but such status would not very likely withstand an IRS audit."

There are better ways, he said.

"A much more realistic and sensible approach -- pending a change to the federal classification of marijuana for medical use -- is to amend the tax code to exclude state-lawful medical marijuana businesses from Section 280E," Hermes recommended. "This is the kind of legislation that Congress should pass in order to allow states to implement their own medical marijuana laws, without undue interference by the federal government."

"I agree with everything he said," Leff replied. "But it's not just the Obama administration that is using 280E this way. The Supreme Court has held that there is no exception to the Controlled Substances Act for state-level legal marijuana sales, and since 280E makes references to Schedule I controlled substances, it applies to legal marijuana unless Congress changes the law. I totally agree that Congress should amend 280E to exempt marijuana selling that is legal under state law. Congress could also amend the Controlled Substances Act to remove marijuana from it, which would probably also make sense," he added.

Whether it is by act of Congress, internal policy shifts, or creative thinking by law school professors, some way has to be found to exempt state-permitted medical marijuana providers from the clutches of 280E and its punitive tax burden aimed at dope dealers, or there may not be any medical marijuana providers.

Permission to Reprint: This article is licensed under a modified Creative Commons Attribution license.
Looking for the easiest way to join the anti-drug war movement? You've found it!

Excellent beat ! I may need

Excellent beat ! I may need to structure while you change your page, how may I purchase in for a weblog page? The record related with me a mammoth structure.

Call Girls in Udaipur

Re: escort service jaipur

Excellent beat ! I may need to structure while you change your page, how may I purchase in for a weblog page? The record related with me a mammoth structure. very good content<a href="https://www.jaipurgirlsescorts.com">escort service jaipur</a>

artical

thanku for giving this artical is very good quality content is very helpful for me 

Kolkata Escorts Service | Book Siya Independent Kolkata Escorts

I am an independent escort in Kolkata for making love by yourself escort service in Kolkata, by career I am 23 yrs model have hot settle on with real fair sight, tall height and red seductive lips. Kolkata EscortsKolkata Call Girls Escorts in KolkataKolkata Escorts ServiceIndependent Kolkata EscortsIndependent Escorts in KolkataEscort in KolkataKolkata Escorts AgencyKolkata Female Escorts

bepanah

Thanks for putting in much effort for this information. Bepanah Pyaar Full Episode

Escorts in Dehradun

I am no weakness going to be here and this surprising article. I have found here heaps of stunning information for my understanding I require. each and every one reason behind the intrigue you oblige us, it was particularly major and satisfying, a dedication of gratefulness is all around to share this shocking post.  Dehradun Call Girls

reply

Backlinks

Hello There...Thanks for your..

Seo Khazana - The Hub Of SEO Sources.

The Hub Of SEO Sources.

  if you are feeling lonely

  if you are feeling lonely and want to explore your desires with someone that can be possible. You may have your choices so let the provider know to hire your preferable call girls in dwarka so that you can brace yourself.

Andheri Model Escorts, Russian Andheri Escorts

Exciting Andheri enhances services for happiness. In Andheri Mumbai, Independent Escorts have all those, which you want to spend in intimate moments with sexy and hot escorts. Our agency understands how to satisfy its client's sexual fantasies appropriately. Visit the Website For More Details - http://www.daizysah.in/ Andheri Escorts Andheri Escorts Service Call Girls in Andheri Andheri Escort Andheri Escorts Andheri Escorts Service Andheri Model Escorts Andheri Call Girls Service http://www.daizysah.in/

surat escort

Buy escort service in Surat  now! Great variety of prostitutes in Surat at cheap rates, independent real call girls agency with photos and number. <a href="http://www.aditirai.in/">Surat Escorts</a>  <a href="http://www.suratdatinggirls.com/">Surat Escorts Service</a>  <a href="http://www.escortinsurat.com/">Escorts in Surat</a>  <a href="http://www.vipsuratescorts.com/">Vip Surat Escorts</a>  <a href="http://www.suratbabes.com/">Surat Escorts Babes</a>  <a href="http://www.aditirai.in/">Escorts Service in Surat</a>   <a href="http://www.aditirai.in/call-girls-in-surat.html">Surat Call Girls</a>   <a href="http://www.aditirai.in/escorts-service-surat.html">Surat Escorts Service</a>   <a href="http://www.aditirai.in/surat-escort-girls-gallery.html">Surat Escorts Gallery</a>   <a href="http://www.vipsuratescorts.com/">Vip Escorts in Surat</a>   <a href="http://www.suratdatinggirls.com/">Surat Dating Escorts</a>

surat escort

Buy escort service in Surat  now! Great variety of prostitutes in Surat at cheap rates, independent real call girls agency with photos and number.[url=http://www.aditirai.in/]Surat Escorts[/url][url=http://www.suratdatinggirls.com/]Surat Escorts Service[/url][url=http://www.escortinsurat.com/]Escorts in Surat[/url][url=http://www.vipsuratescorts.com/]Vip Surat Escorts[/url][url=http://www.suratbabes.com/]Surat Escorts Babes[/url][url=http://www.aditirai.in/]Escorts Service in Surat[/url][url=http://www.aditirai.in/call-girls-in-surat.html]Surat Call Girls[/url][url=http://www.aditirai.in/escorts-service-surat.html]Surat Escorts Service[/url][url=http://www.aditirai.in/surat-escort-girls-gallery.html]Surat Escorts Gallery[/url][url=http://www.vipsuratescorts.com/]Vip Escorts in Surat[/url][url=http://www.suratdatinggirls.com/]Surat Dating Escorts[/url]

Incredimail Support Number

This article provides me the relevant knowledge which I was searching for a  long time. Thanks for sharing. Visit Incredimail Support Number for email related services. IncrediMail customer service is an email customer program for supplanting your normal email program however, it likewise works with Web-based email records, for example, Hotmail and Yahoo Mail.

Bitdefender Support Number

Points mentioned by you are somewhere helpful for me. Thanks for sharing. Visit Bitdefender Support Number regarding any troubles for viruses. Bitdefender provides an excellent and reliable antivirus and it offers tight security and prevention detection system for all technical devices.

Chennai Escort

We, Chennai night queen is one of the most prominent escort service providers in Chennai and is continuously serving some of the best escort girls in Chennai. Our girls are highly talented and are well experienced to provide you the optimum satisfaction. Not only that our girls are highly educated so that you do have to face any problems while we serve you the best.

Thanks for sharing such a

Thanks for sharing such a valuable information. Thanks a lot for sharing this helpful article with us.You can visit INCREDIMAIL SUPPORT NUMBER for email related features. We solve all the issues regarding password recovery,password reset,change settings,how to make secure your account from strangers and so many other information that you can know only from us.

Mozilla Thunderbird Support Number

Excellent article. Very interesting to read i really love to read such a nice article. Thanks! keep rocking.You can visit Mozilla Thunderbird Support Number mail issues like password not recovering, not download the attachments, password reset issues, mail not sending etc, can be remove with the help of tech support.

leoinfo

I am here... For up... Ahmedabad escorts But no space for the ones who will clean bold... At every ball... Yeah no... Only need the dudes who can apply six at every ball... Need a energy... Fire... Wildness... Full satisfaction.

escorts in Chennai

Nashik escorts

Surat escorts

leoinfo

I am here... For up... Ahmedabad escorts But no space for the ones who will clean bold... At every ball... Yeah no... Only need the dudes who can apply six at every ball... Need a energy... Fire... Wildness... Full satisfaction.

escorts in Chennai

Nashik escorts

Surat escorts

Delhi call girls

Hi! Our hot and beautiful  Delhi call girls will give you the best experience on the bed, and you will feel like a heaven with our beautiful girls. Our Delhi call will do whatever you want for your fun. Our call girls are fully trained to give you full sexual satisfaction. Please Click on the following links for more detail:

 

<a href="http://www.hemaahuja.com/sexy-indian-bhabhi-viral-hot-photos-videos.html">sexy bhabhi videos</a><a href="http://sonamdesai.com/sexy-desi-randi-indian-bhabhi-hot-romantic-viral-photos-videos.html">sexy bhabhi videos</a><a href="https://www.sonamverma.com/sexy-desi-randi-indian-bhabhi-hot-romantic-viral-photos-videos.html">sexy bhabhi videos</a><a href="http://www.meetalikapoor.com/sexy-desi-randi-indian-bhabhi-hot-romantic-viral-photos-videos.html">sexy bhabhi videos</a><a href="http://sweetbhabhi.com/sexy-desi-randi-indian-bhabhi-romantic-viral-hot-photos-videos.html">sexy bhabhi videos</a><a href="http://delhiescorts.news/call-girls-in-delhi-with-photo-and-mobile-numbers.html">Delhi call girls</a><a href="http://www.hemaahuja.com/full-body-to-body-female-male-spa-sandwich-massage-in-delhi.html">body to body massage near me</a><a href="http://www.delhiescorts9.com/full-body-to-body-female-male-spa-sandwich-massage-in-delhi.html">body to body massage near me</a><a href="http://www.hemaahuja.com/hot-sexy-housewife-photos-images-gallery-in-delhi.html">sexy housewife</a>

call girls in Delhi

Enjoy genuine female escorts service in Delhi at reasonable price. Our Delhi desi hot sexy bhabhi viral videos and bhabhi hot romantic videos, helps you to choose your favorite call girls in Delhi. click on the links to get real fun:

 

body,div,table,thead,tbody,tfoot,tr,th,td,p { font-family:"Liberation Sans"; font-size:x-small } bhabhi viral video

sexy bhabhi hot videos

hot bhabhi viral videos

hot sexy bhabhi viral videos

desi bhabhi viral video

Call girl in Delhi

Delhi call girls

call girls whatsapp group link

call girls near me

body to body massage in delhi

Russian Escorts in Goa

One can consider spending an entire night or he can get time on a transient base with the best and reshaped escort females in Goa. For a titanic expanded time dissemination. Consequently, they have did well in the issue of giving perfect and likely the most reasonable females escort decisions. The Goa escorts do have an astounding customer base which is reliably expanding and upgrading as time passes.

Russian escorts in Goa

Goa Escorts Service

High Profile Call Girls in Goa

Mahipalpur escorts

Hi i am Poonamescorts 100% Real Beautiful and good thinking sizzling most popular Mahipalpur escorts service exclusive high profile Model extraordinary waiting for real pic person. You can Visit my website and check my profile.

mahipalpur escorts

escorts in mahipalpur

Russian escorts in Goa

The expertly especially arranged and dealt with Goa escort females could never clearing to be available at their customers' gets at whatever point they will appreciate that there is a fundamental for them to offer your very own stand-out astounding with fantastic out contact or in contact drugs. 

Russian escorts in Goa

good

Dazzling occupation! You individuals complete a dazzling site and have some key substance. corel videostudio ultimate x10 coupon so that you can save some money. 

Call girls i gurgaon

HELLO! IT’S NICE TO HAVE YOU AROUND! +91 8587837371 <a href="https://www.callgirlsingurgaongirls.com/">Call Girls in Gurgaon</a><a href="https://www.callgirlsingurgaongirls.com">Call Girls in Gurgaon</a><a href="https://www.callgirlsingurgaongirls.com">sikanderpur</a><a href="https://www.callgirlsingurgaongirls.com">sushant-lok</a><a href="https://www.callgirlsingurgaongirls.com">call-girls-in-gurgaon</a><a href="https://www.callgirlsingurgaongirls.com">call-girls-delhi</a><a href="https://www.callgirlsingurgaongirls.com">gurgaon-call-girls</a><a href="https://www.callgirlsingurgaongirls.com">blog</a><a href="https://www.callgirlsingurgaongirls.com">high-profile-call-girls-in-gurgaon</a><a href="https://www.callgirlsingurgaongirls.com">blog</a> <a href="https://www.callgirlsingurgaongirls.com">sikanderpur-call-girls</a><a href="https://www.callgirlsingurgaongirls.com">call-girls-huda-city-center</a><a href="https://www.callgirlsingurgaongirls.com">college-call-girls-gurgaon</a><a href="https://www.callgirlsingurgaongirls.com">sexy-call-girl-gurgaon</a><a href="https://www.callgirlsingurgaongirls.com">call-center-girls-escort</a> <a href="https://www.callgirlsingurgaongirls.com">iffco-chock-call-girls</a><a href="https://www.callgirlsingurgaongirls.com">sikandarpur-hiprofile-escorts</a><a href="https://www.callgirlsingurgaongirls.com">call-girls-sikanderpur-gurgaon</a><a href="https://www.callgirlsingurgaongirls.com">bus-stand-escorts-call-girls</a><a href="https://www.callgirlsingurgaongirls.com">call-girls-gurgaon</a><a href="https://www.callgirlsingurgaongirls.com">call-girls-mg-road</a><a href="https://www.callgirlsingurgaongirls.com">hudacity-centre-call-girls</a><a href="https://www.callgirlsingurgaongirls.com">high-profile-call-girls-in-gurgaon</a><a href="https://www.callgirlsingurgaongirls.com">escorts-service-in-gurgaon-with-sexy-call-girls</a> <a href="https://www.callgirlsingurgaongirls.com">best-call-service-in-gurgaon</a> <a href="https://www.callgirlsingurgaongirls.com">gurgaon-call-girls-service</a><a href="https://www.callgirlsingurgaongirls.com">russian-escorts-sikanderpu</a> <a href="https://www.callgirlsingurgaongirls.com">best-call-girls-gurgaon</a>  Urvashi Russian Escorts In Sikanderpur GurgaonUrvashi Best Call Girls in GurgaonUrvashi College Call Girls GurgaonCall Urvashi Sikanderpur Call GirlsUrvashi Call Girls In Huda city centerUrvashi Sexy Call Girl in GurgaonCall Center Girl Escorts in GurgaonCall Girls In Gurgaon MG Road – Gurgaon cityGurgaon Bus Stand Escorts and Call GirlsIffco Chock Call Girls Gurgaon – sikanderpurUrvashi Sikandarpur Escorts Gurgaon – URVASHIUrvashi- Sexy Call Girls In Sikanderpur – GURGAONUrvashi Escort Service in Hudacity CentreGurgaon Call Girls Services CALL GIRLS GURGAON | CALL GIRLS IN GURGAON | GURGAON CALL GIRLS | GURGAON CALL GIRLS SERVICE | RUSSIAN CALL GIRLS IN GURGAON | HIGH PROFILE CALL GIRLS | HIGH PROFILE CALL GIRLS IN GURGAON | HIGH PROFILE CALL GIRLS GURGAON | INDEPENDENT CALL GIRLS IN GURGAON | ESCORTS SERVICE IN GURGAON | ESCORTS SERVICE GURGAON | GURGAON ESCORTS | GURGAON ESCORTS SERVICE | RUSSIAN ESCORTS IN GURGAON | HOTEL ESCORTS IN GURGAON | COLLEGE GIRLS IN GURGAON | HOUSEWIFES IN GURGAON | CALL GIRLS IN NOIDA | ESCORTS IN PHASE 1 | ESCORTS IN PHASE 2 | ESCORTS IN AEROCITY | ESCORTS IN PALAM VIHAR | ESCORTS IN CHANDAN VIHAR | ESCORTS IN DWARKA | ESCORTS IN PUSHPANJALI FARMS | ESCORTS IN RAJOKRI | ESCORTS IN AMBIENCE MALL | ESCORTS IN DLF PHASE 1 | ESCORTS IN DLF CYBER CITY | ESCORTS IN PHASE V | ESCORTS IN HUDA | ESCORTS IN ARDEE CITY | ESCORTS IN SUNC

Call girls i Rishikesh

https://rishikeshgirls.inhttps://rishikeshgirls.in/call girls in haridwarhttps://rishikeshgirls.in/call girls in rishikeshhttps://rishikeshgirls.in/call girls in dehradunhttps://rishikeshgirls.in/call girls in gurgaonhttps://rishikeshgirls.in/call girls in agrahttps://rishikeshgirls.in/need-helphttp://muskangirlsdwarka.in/about ushttp://muskangirlsdwarka.in/services

Make a pleasure with hot girls

It is extraordinary to see this article, I am eager Delhi Escorts to move forward in my next article. I want to spoil your articles, I want to find out your next post.

Cricket World Cup 2019

Thanks for sharing such a valuable information. Thanks a lot for sharing this helpful article with us.

Cricket World Cup 2019

https://www.toptennews.xyz

https://kolkatanightqueen.com/

<a href="https://kolkatanightqueen.com/" title="escorts service in kolkata"> escorts service in kolkata</a><br><a href="https://kolkatanightqueen.com/" title="kolkata escorts service"> kolkata escorts service</a><br><a href="https://kolkatanightqueen.com/" title="escorts service in kolkata"> escorts service in kolkata</a><br><a href="https://kolkatanightqueen.com" title="escorts service in kolkata"> escorts service in kolkata</a><br><a href="https://kolkatanightqueen.com/" title="escorts service in kolkata"> escorts service in kolkata</a><br><a href="https://kolkatanightqueen.com/" title="kolkata escorts service"> kolkata escorts service</a><br><a href="https://kolkatanightqueen.com/" title="escorts service in kolkata"> escorts service in kolkata</a><br><a href="https://kolkatanightqueen.com/" title="escorts service in kolkata"> escorts service in kolkata</a><br><a href="https://kolkatanightqueen.com/" title="escorts service in kolkata"> escorts service in kolkata</a><br><a href="https://kolkatanightqueen.com/" title="escorts service in kolkata"> escorts service in kolkata </a><br><a href="https://kolkatanightqueen.com/" title="escorts service in kolkata"> escorts service in kolkata </a><br><a href="https://kolkatanightqueen.com/" title="kolkata escorts service"> kolkata escorts service </a><br><a href="https://kolkatanightqueen.com/" title="escorts service in kolkata"> escorts service in kolkata </a><br><a href="https://kolkatanightqueen.com/" title="escorts service in kolkata"> escorts service in kolkata </a><br><a href="https://kolkatanightqueen.com/" title="escorts service in kolkata"> escorts service in kolkata </a><br>

Thank you for your post, I

Thank you for your post, I channel for such article along time, today I find it finally.this post give me stores of brief it is astoundingly key for me.

Jaipur Escorts 

Escorts in Jaipur 

Jaipur Escorts Service

Jaipur Call Girls 

Call Girls in Jaipur 

Call girls i Rishikesh

WELCOME TO CALL GIRLS IN RISHIKESH SERVICE https://rishikeshgirls.inhttps://rishikeshgirls.in/call girls in haridwarhttps://rishikeshgirls.in/call girls in rishikeshhttps://rishikeshgirls.in/call girls in dehradunhttps://rishikeshgirls.in/call girls in gurgaonhttps://rishikeshgirls.in/call girls in agrahttps://rishikeshgirls.in/need-helphttp://muskangirlsdwarka.in/about ushttp://muskangirlsdwarka.in/services Call us @ Phone Number :- +91 7300613691

Call girls i Noida

WHAT’S THE BEST THING ABOUT THE WORK I DO? Best thing? Immediate satisfaction. This involves the payment, which is provided in cash; it covers the compliments, which are richly given without any issue as those men are rich gentlemen; that holds the sex, which is conveyed without the uncomfortable discussion or love or passionate effects. Worst thing? Moonlighting is consuming in any circumstances and both this work and my education need a generous amount of mental stimulation. Regarding being good in bed: “If I repeated sex, out of innocent confidence, that was one word; but to enjoy it looked a disappointment. I attended men and was followed in response, in the extrovert role of life; I dived into that still, not sex; that appeared to be their happiness and all I got was a pleasure of staying required, I guess, and the love (not nearly enough) that a man relaxes when he is satisfied. This please can be yours with Call girls in Ghaziabad.”  <strong>FIND ESCORTS IN DELHI, NCR, NOIDA</strong><a href="http://callgirlsnoida.in/"> Escorts in noida </a><a href="http://callgirlsnoida.in/noida-sector-50/"> Call girls sector 51 </a><a href="http://callgirlsnoida.in/call-girls-in-ghaziabad/"> Call girls Ghaziabad </a><a href="http://callgirlsnoida.in/call-girls-saket/"> Call girls Saket </a><a href="http://callgirlsnoida.in/kirti-nagar/"> Call girls Kirti nagar </a><a href="http://callgirlsnoida.in/independent">call-girls-gurgaon/</a><a href="http://callgirlsnoida.in/">call-girls-in-gurugram/</a>  <strong>SEARCH ESCORTS IN DELHI GHAZIABAD</strong><a href="http://callgirlsnoida.in/call-girls-laxminagar/"> Call girls Laxmi Nagar </a><a href="http://callgirlsnoida.in/call-girl-indirapuram/"> Call girls Indirapuram </a><a href="http://callgirlsnoida.in/nirman-vihar-escort-call-girls/"> Call girls Nirman Vihar </a><a href="http://callgirlsnoida.in/mayur-vihar-phase-1-2-3-call-girls/"> Call girls Mayur Vihar </a> <strong>LOOKING FOR ESCORTS IN GURGAON</strong><a href="http://callgirlsnoida.in/aerocity-escorts-girls/"> Escorts in Aerocity </a><a href="http://callgirlsnoida.in/call-girls-in-gurugram/"> Call girls in Gurgaon </a><a href="http://callgirlsnoida.in/call-girls-greater-noida/"> Call girls Greater Noida </a> <strong>FIND SEX QUEENS IN RAJISTHAN</strong><a href="http://callgirlsnoida.in/jaipur-call-girls/"> Call girls in Jaipur </a><a href="http://callgirlsnoida.in/sexy-call-girls-bhilwara-shilpa/"> Call girls in Bhilwara </a><a href="http://callgirlsnoida.in/call-girls-ajmer/"> Call girls in Ajmer </a><a href="http://callgirlsnoida.in/call-girls-in-sri-ganganagar/"> Call girls in Sri Ganganagar</a> <strong>VIP HIGH PROFILE GIRLS IN UTTRAKHAND</strong><a href="http://callgirlsnoida.in/haridwar-escort-call-girl/"> Call girls in Haridwar, Haridwar call girls, Call girls Haridwar </a><a href="http://callgirlsnoida.in/rishikesh-escort-call-girl/"> Call girls in Rishikesh, Call girls Rishikesh </a><a href="http://callgirlsnoida.in/how-to-sex/"> How to sex with call girls </a> HIRE VIP MODELS – AKANKSHA 7895910102

Connaught Place Escorts Service

Our VIP high profile Connaught Place escorts Service. All of the hi-fi models at our Connaught Place escorts agency are 100% real for booking contact us 9711199171

Independent Escorts in Mumbai | Independent Call Girls Mumbai

College Escorts girls in Mumbai, Student Escorts Hots Deals with Mumbai EscortsX is the leading escorts service provider in Mumbai. Here, you can hire the college-going girls who can give you wild sex and foreplay.

 

andheri call girls bandra call girls navi mumbai call girls thane call girls 

 

Hey Dudes!Myself Liza Ray,

Hey Dudes!

Myself Liza Ray, one of your most wanted Female Chennai escorts. I am a 25 years old young woman with alluring body figure. I have been working as a female escort in Chennai for the last four years. I got involved into Chennai escorts services when I was in my final year of my graduation. Noticing other girls proffering their services for earning money in the shortest possible time, my curiosity also increased and I also made up my mind to provide my services as an escort. Now as an escort, I have become familiar with many innovative ways of lovemaking. On patronizing me, you will realize that how great my services are. They are just meant to give you a heavenly feel and you will always crave for my love. As far as my reliability is concerned, I am 100% reliable and trustworthy escort. I will stay by your side as long as you wish and won’t ditch you. Quite dissimilar to other cheap escorts in chennai, I am quite away from vulgarity and obscenity. You will find me well-behaved and well-mannered escort. I talk in such a manner that you are sure to be attracted towards me. The worries and tensions of your life will disappear from you at once.

<a href="http://www.sabinakhan.net/">chennai independent escorts</a><a href="http://www.malvikaadhikari.com/">independent chennai escorts</a><a href="http://www.sabinakhan.net/chandigarh-escorts.html">chandigarh escorts</a><a href="http://www.sabinakhan.net/jaipur-escorts.html">escorts services in jaipur</a><a href="http://www.shwetagupte.com/chennai-call-girls-photos.html">chennai escorts services</a> 

For more : http://www.malvikaadhikari.com/

 

sage Support Number

 

thanks for sharing this amazing post. if you are a sage customer and you seeks help, feel free to dial the 24*7 available tollfree sage Support Number 

AVAST ERROR 42127

this a Innovative post thank you good knowledge with us if you need any help AVAST ERROR 42127 you can visit our website for the problem you are facing and get Solution

High Profile Mumbai Escorts - Mumbai Female Escorts | Mumbai Esc

http://www.nidhidesi.com-Call Girl in Pune| Pune call Girl services| Call Girl Service in Pune| Pune Escorts|Pune Escort| Independent Pune Escorts| Independent Pune Escort| Pune Escorts Agency| Escorts Service in Pune| Pune Female Escorts| Escorts in Pune| Pune Escorts Girl

http://www.saloniofIndia.com- Call Girl in India| India call Girl services| Call Girl Service in India| India Escorts| India Escort| Independent India Escorts| Independent India Escort| India Escorts Agency| Escorts Service in India| India Female Escorts| Escorts in India| India Escorts Girl

http://www.mumbaigirls.in Mumbai Escorts Mumbai Escort Mumbai Escorts service Mumbai Escorts AgencyIndependent Mumbai Escorts Independent Mumbai Escort Mumbai Escorts Girl Escorts in Mumbai Escorts Service in Mumbai Call girl in Mumbai Mumbai Escorts call girl Mumbai Escorts call girl services Call girl in Mumbai Mumbai Call girl Mumbai Escorts Mumbai Escort Mumbai Escorts service Mumbai Escorts Agency Independent Mumbai Escorts Independent Mumbai Escort Mumbai Escorts Girl Escorts in Mumbai Escorts Service in Mumbai Call girl in Mumbai Mumbai Escorts call girl Mumbai Escorts call girl services Call girl in Mumbai Mumbai Call girl http://www.royalhotcollection.in Mumbai Escorts Mumbai Escort Mumbai Escorts service Mumbai Escorts AgencyIndependent Mumbai Escorts Independent Mumbai Escort Mumbai Escorts Girl Escorts in Mumbai Escorts Service in Mumbai Call girl in Mumbai Mumbai Escorts call girl Mumbai Escorts call girl services Call girl in Mumbai Mumbai Call girl http://garimachopra.com Mumbai Escorts Mumbai Escort Mumbai Escorts service Mumbai Escorts AgencyIndependent Mumbai Escorts Independent Mumbai Escort Mumbai Escorts Girl Escorts in Mumbai Escorts Service in Mumbai Call girl in Mumbai Mumbai Escorts call girl Mumbai Escorts call girl services Call girl in Mumbai Mumbai Call girl http://www.rimakapoor.com Mumbai Escorts Mumbai Escort Mumbai Escorts service Mumbai Escorts AgencyIndependent Mumbai Escorts Independent Mumbai Escort Mumbai Escorts Girl Escorts in Mumbai Escorts Service in Mumbai Call girl in Mumbai Mumbai Escorts call girl Mumbai Escorts call girl services Call girl in Mumbai Mumbai Call girl http://www.riyadubey.com Mumbai Escorts Mumbai Escort Mumbai Escorts service Mumbai Escorts AgencyIndependent Mumbai Escorts Independent Mumbai Escort Mumbai Escorts Girl Escorts in Mumbai Escorts Service in Mumbai Call girl in Mumbai Mumbai Escorts call girl Mumbai Escorts call girl services Call girl in Mumbai Mumbai Call girl http://www.ankitabhattacharya.com Mumbai Escorts Mumbai Escort Mumbai Escorts service Mumbai Escorts Agency Independent Mumbai Escorts Independent Mumbai Escort Mumbai Escorts Girl Escorts in Mumbai Escorts Service in Mumbai Call girl in Mumbai Mumbai Escorts call girl Mumbai Escorts call girl services Call girl in MumbaiMumbai Call girl http://www.hiralsharma.com Mumbai Escorts Mumbai Escort Mumbai Escorts service Mumbai Escorts Agency Independent Mumbai Escorts Independent Mumbai Escort Mumbai Escorts Girl Escorts in MumbaiEscorts Service in Mumbai Call girl in Mumbai Mumbai Escorts call girl Mumbai Escorts call girl services Call girl in Mumbai Mumbai Call girl http://ajnalijha.com Mumbai Escorts Mumbai Escort Mumbai Escorts service Mumbai Escorts Agency Independent Mumbai Escorts Independent Mumbai Escort Mumbai Escorts Girl Escorts in MumbaiEscorts Service in Mumbai Call girl in Mumbai Mumbai Escorts call girl Mumbai Escorts call girl services Call girl in Mumbai Mumbai Call girl

Get assistance anytime by

Get assistance anytime by dialing the toll-free number of Lexmark printer customer support. Furthermore, the experts at Lexmark printer customer support are available 24/7 just to troubleshoot your issues.

epson printer support number | Hp printer support | Brother printer support

Dell Printer Support

Thanks for sharing this post. if you are a Dell printer user and you face some issues in your printer like Printer Spooler issues, Installation issues and other issues then in that situation visit our website and call Dell Printer Help Number 1-866-515-2211 for the best solution.

Post new comment

The content of this field is kept private and will not be shown publicly.
  • Web page addresses and e-mail addresses turn into links automatically.
  • Allowed HTML tags: <a> <em> <strong> <cite> <code> <ul> <ol> <li> <dl> <dt> <dd> <i> <blockquote> <p> <address> <pre> <h1> <h2> <h3> <h4> <h5> <h6> <br> <b>

More information about formatting options

CAPTCHA
This question is for testing whether you are a human visitor and to prevent automated spam submissions.

Drug War Issues

Criminal JusticeAsset Forfeiture, Collateral Sanctions (College Aid, Drug Taxes, Housing, Welfare), Court Rulings, Drug Courts, Due Process, Felony Disenfranchisement, Incarceration, Policing (2011 Drug War Killings, 2012 Drug War Killings, 2013 Drug War Killings, 2014 Drug War Killings, 2015 Drug War Killings, 2016 Drug War Killings, 2017 Drug War Killings, Arrests, Eradication, Informants, Interdiction, Lowest Priority Policies, Police Corruption, Police Raids, Profiling, Search and Seizure, SWAT/Paramilitarization, Task Forces, Undercover Work), Probation or Parole, Prosecution, Reentry/Rehabilitation, Sentencing (Alternatives to Incarceration, Clemency and Pardon, Crack/Powder Cocaine Disparity, Death Penalty, Decriminalization, Defelonization, Drug Free Zones, Mandatory Minimums, Rockefeller Drug Laws, Sentencing Guidelines)CultureArt, Celebrities, Counter-Culture, Music, Poetry/Literature, Television, TheaterDrug UseParaphernalia, ViolenceIntersecting IssuesCollateral Sanctions (College Aid, Drug Taxes, Housing, Welfare), Violence, Border, Budgets/Taxes/Economics, Business, Civil Rights, Driving, Economics, Education (College Aid), Employment, Environment, Families, Free Speech, Gun Policy, Human Rights, Immigration, Militarization, Money Laundering, Pregnancy, Privacy (Search and Seizure, Drug Testing), Race, Religion, Science, Sports, Women's IssuesMarijuana PolicyGateway Theory, Hemp, Marijuana -- Personal Use, Marijuana Industry, Medical MarijuanaMedicineMedical Marijuana, Science of Drugs, Under-treatment of PainPublic HealthAddiction, Addiction Treatment (Science of Drugs), Drug Education, Drug Prevention, Drug-Related AIDS/HIV or Hepatitis C, Harm Reduction (Methadone & Other Opiate Maintenance, Needle Exchange, Overdose Prevention, Pill Testing, Safer Injection Sites)Source and Transit CountriesAndean Drug War, Coca, Hashish, Mexican Drug War, Opium ProductionSpecific DrugsAlcohol, Ayahuasca, Cocaine (Crack Cocaine), Ecstasy, Heroin, Ibogaine, ketamine, Khat, Kratom, Marijuana (Gateway Theory, Marijuana -- Personal Use, Medical Marijuana, Hashish), Methamphetamine, New Synthetic Drugs (Synthetic Cannabinoids, Synthetic Stimulants), Nicotine, Prescription Opiates (Fentanyl, Oxycontin), Psilocybin / Magic Mushrooms, Psychedelics (LSD, Mescaline, Peyote, Salvia Divinorum)YouthGrade School, Post-Secondary School, Raves, Secondary School