Rachel K. Gillette is an attorney based in the Denver-Boulder area of Colorado and she currently serves as the Executive Director of Colorado NORML. A major part of Rachel’s practice is focused on advocating on behalf of medical marijuana patients and caregivers, marijuana consumers, and the representation of state and locally licensed medical and recreational marijuana businesses and their employees throughout Colorado. Since founding her practice in 2010, Rachel has assisted numerous marijuana businesses throughout the complicated local and state business licensing processes. Rachel also represents taxpayers before the Collections, Appeals, and Examination divisions of the Internal Revenue Service, including marijuana business taxpayers facing tremendous tax challenges due to the IRS’s application of 280E, and those marijuana businesses under state, local, or federal tax audit. Rachel is highly involved in the political discussion surrounding the development of Colorado’s new regulatory model of cannabis legalization under Amendment 64, passed by 55% of Colorado voters in 2012. She is committed to ending the prohibition of cannabis at the national level and ensuring state licensed and legal marijuana businesses are fairly taxed and regulated.