# Green Bean CFO

> Cannabis-specialty CPA, tax, and fractional CFO advisory firm. Green Bean CFO helps state-licensed cannabis cultivators, processors, distributors, and retailers reduce taxes, recover IRS penalties, navigate §280E, prepare for federal rescheduling, and build sellable, exit-ready businesses. The firm is led by Brian Whalen, CPA — a cannabis specialist since 2018 and co-owner of a 275,000 sq ft licensed cannabis facility.

Green Bean CFO is the cannabis specialty practice of Brian S. Whalen, CPA, LLC, headquartered in North Dartmouth, Massachusetts and serving cannabis operators nationwide. The firm focuses on three time-sensitive 2026 issues: the IRS COVID-era penalty refund window (deadline July 10, 2026), the DEA federal medical-cannabis registration (deadline June 22, 2026 following medical cannabis moving out of Schedule I), and defensible §280E tax strategies for adult-use operators who were not included in rescheduling.

Important to know:
- This page is general information, not tax or legal advice.
- All client work is governed by a written engagement agreement.
- Engagements are custom-scoped projects with defined deliverables, priced before work begins.
- Primary intake is a 30-minute strategy call with Brian Whalen, CPA via Calendly.

## Services

- [COVID Refund Filings](https://greenbeancfo.com/#services): Identify and recover IRS penalties from 2019–2022 filings. Filed and supported through appeal if needed. For all cannabis operators.
- [DEA Registration Support](https://greenbeancfo.com/#services): Guide medical operators through the new federal DEA registration process following the rescheduling of medical cannabis. Documentation, timeline, and transition guidance.
- [2026 Tax Recalculation](https://greenbeancfo.com/#services): Rebuild a medical operator's tax position now that §280E no longer applies to medical activity. Plan the rest of the year correctly.
- [Books Cleanup for Mixed Operators](https://greenbeancfo.com/#services): Separate medical and adult-use activity in the books. Build a defensible cost-allocation system to avoid audit risk and expensive cleanup later.
- [Agreement Review](https://greenbeancfo.com/#services): Identify risks and opportunities in leases, loans, insurance, and vendor contracts.
- [§280E Strategy](https://greenbeancfo.com/#services): For adult-use operators. Reduce effective federal tax using defensible positions structured to hold up under IRS review.
- [Exit Readiness](https://greenbeancfo.com/#services): Long-arc CFO advisory to make a cannabis business worth more — clean financials, distributed authority, defensible tax positions, predictable revenue, documented processes — whether the owner sells or not.

## Why this matters in 2026

- [Medical cannabis rescheduling](https://greenbeancfo.com/#why): Medical cannabis has moved out of Schedule I. §280E no longer applies to medical activity in 2026. New federal DEA registration is required (deadline June 22, 2026). Missing the expedited window risks operational disruption.
- [COVID-era IRS penalty recovery](https://greenbeancfo.com/#why): Up to 1,268 days of penalties and interest may be recoverable under current law — often six figures or more for cannabis operators. Statute closes July 10, 2026. Applies to every operator.
- [Adult-use §280E pressure](https://greenbeancfo.com/#why): Adult-use was not included in rescheduling. Defensible tax positions can lower effective tax, clean up financials, and strengthen positioning for capital raises or exit.
- [Mixed operators](https://greenbeancfo.com/#why): Medical and adult-use activity must be separated to avoid messy books, audit risk, and expensive cleanup. Handled early, it is straightforward.

## About the founder

- [Brian Whalen, CPA](https://www.linkedin.com/in/brianwhalen-tax-cpa/): Founder and principal advisor. Cannabis specialist since 2018. Holds master's degrees in both taxation and finance. Co-owner of a 275,000 sq ft licensed cannabis facility home to more than a dozen state-legal operators. Former Navy Nuclear Reactor Operator. Designations: CPA, CFP®, CEPA®, CM&AA®, NTPI Fellow. Author and instructor — delivered a 12-session cannabis tax curriculum through Tax Practice Pro and runs a nationwide cannabis CFO training program. Has represented operators in IRS income tax and Form 8300 audits and negotiated multi-million-dollar IRS resolutions for cannabis operators.

## Contact

- [Schedule a 30-minute strategy call](https://calendly.com/brian-greenbeancfo/30min): Speak directly with Brian Whalen, CPA. No fee, no pressure. The call covers (1) whether you qualify for COVID refund, DEA registration, or §280E strategy, (2) estimated dollar recovery and savings, and (3) what to do next.
- Office: 1143 Tucker Road, North Dartmouth, MA 02747
- Legal entity: Brian S. Whalen, CPA, LLC

## Optional

- [LinkedIn — Brian Whalen, CPA](https://www.linkedin.com/in/brianwhalen-tax-cpa/): Founder profile.
- [Full content for LLMs](https://greenbeancfo.com/llms-full.txt): Extended version with full homepage content for ingestion.