Lets see 1982 tax code for 2007 & 2008 taxes, hope it is still in effect and has not been repealed by the thousands of changes since then. Boy if the IRS streching things.
Marijuana is legal in CA for medical purposes, but at the federal level it is illegal, so the IRS can bust them.
It’s probably better to go back to the old system. Sell the stuff on the streets, keep the cash and launder some of the cash through a restaurant.