Company Overview
The Brand
| Legal name | Calyx CPA LLC |
| Brand names | Calyx CPA / CalyxCPA |
| Tagline | Cultivating Financial Clarity |
| Est. | 2019 (Justin's cannabis practice from 2016) |
| HQ | Medford, OR |
| Address | 221 W 10th St, Medford, OR 97501 |
| info@calyxcpa.com | |
| Phone | 541-816-4483 |
| Website | calyxcpa.com |
Key People
Justin Botillier
Cofounder & CEO
Tax and accounting professional since 2006. Sold his general practice in 2016 to focus full-time on Oregon's cannabis industry. Primary thought leader, blog author, keynote speaker (MJBizCon). Voice: bold, analytical, advocate-first.
Jamie Jorgenstone
Cofounder & CPA / Tax Strategist
Specialises in 280E navigation, entity structuring, and defensible tax strategies. Webinar co-presenter. Came from a large regional accounting firm. Voice: precise, technical, reassuring.
Bryant Zwart
Cofounder & CPA
Joined with Jamie in 2019 from a large regional accounting firm. Co-built Calyx CPA into a nationwide cannabis/psychedelics-focused firm.
Core Services
Tax Preparation
Accurate and compliant tax filing that minimises risk and maximises available deductions.
Tax Planning
Proactive strategies to reduce tax liabilities and improve year-round financial efficiency.
Accounting & Bookkeeping
Reliable financial tracking and reporting to keep your business organised and audit-ready.
Business Structuring
Expert guidance to choose and set up the right entity structure for long-term success.
Color Palette
One unified palette across web, email, and print. Pantone references included where the color appears in physical collateral (signage, vehicle wraps, business cards, year-end report covers). Cream + teal + gold + emerald is the default. The all-black email variant is cinematic-only.
Click any HEX or PMS value below to copy.
Email design rule: Emerald footer (#0e7d5a) on ALL emails. CTA buttons always teal (#00caa5) with white bold text. White email body (#ffffff) with dark charcoal text. White header with dark Calyx CPA logo + cannabis plant imagery on the right. The all-black body + white text variant is cinematic-only - do not use as default.
Logo & Marks
All assets live on Webflow CDN. Use these URLs directly in emails, decks, or AI prompts for on-brand imagery.
Logo
Geometric diamond/floral medallion icon + “CALYX CPA” wordmark. On light backgrounds: use natural (dark). On dark backgrounds: use white/inverted.
https://cdn.prod.website-files.com/68f281da0725a235ea945f56/68f28d0d8ba49fe509d002af_calyxcpa%20Logo.png
Team Photography
Full Team
https://cdn.prod.website-files.com/68f281da0725a235ea945f56/68f3d6749e35f473a88fbf5d_team-pic.png
Justin Botillier
CEO
https://cdn.prod.website-files.com/68f281da0725a235ea945f56/68f4c3a75bdb636a2b13d0af_0zMl4jpw-768x768.jpeg
Jamie Jorgenstone
CPA
https://cdn.prod.website-files.com/68f281da0725a235ea945f56/68f4c3a44384e3783e1f30fb_Untitled-design-36.png
_2K.png)
Bryant Zwart
CPA
https://cdn.prod.website-files.com/68f281da0725a235ea945f56/68f3d65430349f49cf0afd43_bryant_imgupscaler.ai_v1(Fast)_2K.png
Hero / Atmosphere Imagery
Cannabis plant / nature photography
Used in hero sections and content backgrounds. Natural, earthy, authentic - not commercial stock.
https://cdn.prod.website-files.com/68f281da0725a235ea945f56/698631b344cb92c0ec2f6e8a_hf_20260206_174755_f40ea12d-fedb-4d8c-b40f-cd5764fad13f.png
Service Icons
Tax Preparation
Tax Planning
Accounting & Bookkeeping
Business Structuring
Teal line-art icons on light backgrounds. Consistent with website teal (#00caa5).
YouTube Channel - @CalyxCPA
youtube.com/@CalyxCPA
All Asset URLs (for AI prompts)
Typography
Website Headings
Georgia
Georgia, "Times New Roman", serif
Gives the site a trustworthy, editorial feel. Used for all H1-H3 on the website.
Website Body
Inter
"Inter", "Segoe UI", system-ui
16px body size, relaxed line-height. Clean and readable. Used across all paragraphs and UI.
Email Font
System sans-serif
Arial, Helvetica, sans-serif
Email clients render system fonts. Calyx emails use standard sans-serif for maximum compatibility.
Print Typography
Termina + Gotham for branded print collateral (signage, business cards, year-end reports). Both are paid commercial licenses. Web fallback above (Georgia + Inter) handles digital - the visual rhythm matches across both stacks.
Display (Print)
TERMINA BOLD
Termina, Bold
Wide geometric sans. High x-height, wide letterforms. Headers + display only. Web fallback: Georgia or system geometric sans (Futura).
Subhead (Print)
TERMINA REGULAR
Termina, Regular
Same family lighter weight. Subheads, callouts, captions on print collateral.
Body (Print)
Gotham Book
Gotham, Book
Geometric sans-serif. Clean, crisp. Any weight in family acceptable. Web fallback: Inter (current site body).
Logo System & Brand Applications
The mandala mark, lockup variants, construction grid, pattern tile, photography direction, and physical brand applications. Reproduce all collateral - signage, vehicle wraps, business cards, decks, ads - from this system and the approved PNG logo files below.
Logo System
The mark is a mandala (calyx flower) icon paired with the “CALYX” or “CALYX CPA” wordmark. The mandala references the calyx (base of a cannabis bud) without being stoner-coded - it reads as a geometric flower bloom radiating outward, signaling growth, strength, security.
Alternates
Stacked variants
Lockup variants
Inline + horizontal
Badge / seal
Foil + sticker
Primary lockup (vertical)
Mandala icon top, CALYX wordmark bottom. Default for cover treatments and signage.
Icon-only mark
Mandala alone. Use at very large scale (signage, vehicle wraps) or very small (favicon, social avatar, watermark).
CALYX CPA inline
Mandala left, CALYX CPA wordmark right (single line). Default for letterhead, email header, business cards.
Stacked CPA right
CALYX wordmark with CPA stacked vertically to the right. Compact horizontal applications.
Badge / seal
Mandala centered with 'CALYX / CERTIFIED PUBLIC ACCOUNTANT' arched around. Foil stamp, sticker, year-end report cover.
Diamond / circle crops
Mandala cropped inside diamond or circle for social avatar and profile picture variants.
Do
- Use a single solid color for the entire mark
- Use Spring Green (#5BFEA8) on Blue Metal (#062C38) for hero impact
- Use the dark version on light backgrounds, white knockout on dark
- Reproduce from approved PNG logo files
Do not
- Combine multiple colors within the logo
- Add strokes, drop shadows, or outlines
- Stretch, skew, or rotate the mark
- Place on busy photography without a clearspace plate
- Recreate, redraw, or substitute fonts
Brand In Use
Approved physical applications across signage, fleet, print, and event collateral. Reproduce only on the approved color values + PNG logo files above.
Web-optimized assets at public/brand-2022/. Hi-res masters + 66 source images at research/brand-book-2022-extracted/.
Ad Lockup Formula
RELAX
WE HAVE YOU COVERED
[Calyx CPA logo] | WE'RE HERE - calyxcpa.com
Pattern: bold imperative headline + reassurance line + branded image + URL CTA. Reuse the structure for outdoor, print, and social ads. Replace the headline (RELAX) with the campaign verb (PLAN, FILE, BUILD, GROW).
Brand Voice & Tone
Authoritative but Approachable
Writes like a knowledgeable expert who wants you to understand - not impress you with jargon. Explains complex tax law (280E, IRC, DEA rescheduling) in plain language without dumbing it down.
Direct and Action-Oriented
Sentences are purposeful. No fluff. Every paragraph moves toward a clear next step.
Confident, Not Arrogant
Takes strong positions ('We maintain that Section 280E should not apply...') but always backs them up with legal citations and precedent.
Warm but Professional
Salutations like 'Hi [First Name],' - always personalised. Signs off as 'Best regards, CALYX CPA' or 'Sincerely, CalyxCPA Team.'
Mission-Driven
Believes in the cannabis and psychedelics industries. Language reflects genuine passion - they are advocates, not just accountants.
Transparent and Trust-Building
Acknowledges complexity, uncertainty, or risk. Never oversells. Includes disclaimers like 'This email is intended for informational purposes only...'
Opening Formula
Always personalise. State the reason in the first 1-2 sentences. No preamble.
"During a recent psilocybin conference in Denver, our team previewed an inspiring new documentary..."
"As the April 15 tax deadline approaches, we want to make sure you are informed and prepared."
"Quick update, we've just released a new video..."
"We're excited to kick off the 2026 tax filing season."
Closing Formulas
Broadcast / industry
Best regards, CALYX CPA
Event / community
Sincerely, CalyxCPA Team
Personal / CEO
Best regards, Justin Botillier, CEO, Calyx CPA
Body Copy Rules
- Short, punchy paragraphs (2-4 sentences)
- Bold for section headers
- Bullet lists with * for webinar topics
- Emoji sparingly: 👉 actions, 🎤 Q&A, 📅 dates
- Legal refs in full: IRC Section 280E, § 1.6662-3(b)(3)
- One primary CTA per email - teal (#00caa5), white bold text
- No em dashes or en dashes. Use a regular hyphen (-) or rewrite the sentence. This applies to all written content: emails, articles, social copy, webinar descriptions.
Key Phrases & Recurring Language
Phrases that appear repeatedly across 223 campaigns and define the Calyx CPA voice.
| Phrase | Context |
|---|---|
| “The tax landscape for the cannabis industry continues to evolve at a rapid rate” | Industry update opener |
| “We maintain that Section 280E should not apply...” | 280E position statement |
| “relying on the statutory language of the tax code itself” | Legal authority framing |
| “This is not a compliance webinar. It is a discussion about risk, recovery, and informed action.” | Webinar positioning |
| “Statutes of limitation, timing considerations, and why waiting can be costly” | Urgency framing |
| “Bring your questions” | Webinar CTA |
| “Incase you missed it: / In case you missed the webinar:” | Re-engagement sections |
| “Quick update, we've just released...” | Content announcement opener |
| “We look forward to seeing you” | Event / in-person closer |
| “We are accountants, after all... we follow the rules, even when 'breaking' them.” | Brand personality - signature line |
| “We believe that...” | Values statement opener |
| “Please note that...” | Compliance caveat |
| “No action is needed at this time.” | Client reassurance |
| “within the meaning of” | Core legal argument - Congress's exact 280E language |
| “defensible strategies” | Describes Calyx's approach to tax positions |
Standard Email Structure
The standard template is light/white - dark text on white body, emerald footer, teal CTAs. The dark variant is a one-off for cinematic campaigns only.
Email Type Templates
5 distinct email types. Identify the type before writing.
Subject Line Formula
Subject lines are topic-first, specific, and jargon-comfortable. Always accurate to the content - no clickbait.
Exact topic name
"280E"
"Rescheduling"
"Tax Deadline 2026"
Action-oriented reminders
"Reminder:"
"1-Hour Reminder:"
"STARTING SOON"
News hooks
"Trump Orders DOJ to..."
"IRS Responds to..."
Descriptive content labels
"New Video: [Title]"
"Industry Insight: [Topic]"
Content Library - Blog Posts
All published articles as of April 2026. Primary author: Justin Botillier. Secondary: Jamie Jorgenstone. Dominant topics: 280E challenges, cannabis/psilocybin rescheduling, state tax policy, Dormant Commerce Clause.
How taxpayers can challenge IRS's 280E interpretation within prescribed legal procedures. Covers the Reasonable Basis standard (§ 1.6662-3(b)(3)), penalty disclosure rules, and the right to contest via administrative appeals or judicial review. Core message: 'We follow the rules, even when breaking them.'
Argues 280E's language - 'within the meaning of' schedule I/II - means cannabis no longer triggers it given HHS, FDA, NIDA, OLC, and DOJ recognition. Also covers IRC 471(c) as a practical COGS-expansion tool for operators under $29M gross receipts.
Extends the 'within the meaning of' argument to psilocybin. Uses FDA Breakthrough Therapy designations, NIDA safety data, and lack of compulsive-use patterns to argue psilocybin does not satisfy Schedule I criteria.
OLC's April 2024 ruling declaring the DEA's five-part scheduling test 'impermissibly narrow.' HHS rescheduling recommendation, Congressional threats (Clyde, Lankford, Ricketts), and DEA delays under acting administrator Terrance C. Cole.
DEA forwarding Dr. Sunil Aggarwal's petition to move psilocybin from Schedule I to II/III to HHS. Draws parallel to Biden's 2022 cannabis review, notes 280E implications, tempers expectations on interstate commerce.
Second Circuit (Variscite NY Four), First Circuit (Northeast Patients Group), and Missouri (Toigo) rulings striking down state cannabis protectionism. Oregon's 'total THC' hemp rule as a near-term DCC challenge opportunity.
Michigan's proposed 24% wholesale excise tax (on top of 10% retail + 6% sales) will accelerate consolidation, disadvantaging small operators. Cites California's AB 564 rollback. Core argument: cannabis is not alcohol or tobacco.
HHS's statutory authority over scheduling decisions and the DEA's inability to override HHS on scientific/medical findings. Cannabis never truly met Schedule I definition - therefore 280E never validly applied.
Advocacy piece calling Oregon cannabis operators to oppose Measure 119. Community-oriented, first-person plural voice.
Event announcement. Justin Botillier speaking at MJBizCon on cannabis investment futures in a post-280E landscape.
Webinar promotion covering federal policy shifts creating opportunities to challenge 280E and amend past returns.
Webinar covering complex psychedelics business practices, accounting, tax strategy, and entity structuring.
Dominant Content Themes
Calyx CPA Core Position
Every article, email, and piece of content Calyx CPA produces is grounded in this legal and analytical framework. When generating new material, apply this lens: factual, citation-backed, strong, and defensible.
IRC Section 280E does not apply to cannabis businesses - because cannabis no longer satisfies the Schedule I definition “within the meaning of” the Controlled Substances Act.
This is not a fringe interpretation. It is a textual, statutory argument grounded in the language Congress actually wrote - and supported by official findings from HHS, FDA, NIDA, the OLC, and the DOJ.
The Legal Foundation
The statutory text: "within the meaning of"
IRC § 280E disallows deductions for businesses "trafficking in controlled substances (within the meaning of schedule I and II of the Controlled Substances Act)." That phrase - "within the meaning of" - is the operative legal question. For 280E to apply, cannabis must actually satisfy the Schedule I definition as a matter of scientific and medical fact, not merely administrative listing.
Schedule I criteria cannabis no longer meets
Schedule I requires: (1) high potential for abuse, (2) no currently accepted medical use, and (3) lack of accepted safety under medical supervision. HHS, FDA, and NIDA have formally concluded that cannabis does not satisfy criteria (2) and (3). The OLC's April 2024 ruling held that the DEA's five-factor scheduling test was "impermissibly narrow" and that HHS's scientific findings are binding on the DEA.
Supporting legal authority
HHS August 2023 recommendation to move cannabis to Schedule III. FDA and NIDA findings on accepted medical use. OLC April 2024 opinion constraining DEA authority. DOJ's consistent posture post-Cole Memo. These are not advocacy positions - they are official agency determinations that form the evidentiary basis of Calyx's argument.
IRC § 471(c) as a complementary tool
For operators under $29 million in gross receipts, IRC § 471(c) allows expanded cost-of-goods-sold (COGS) treatment using the business's own book accounting method. This is a statutory right available now, independent of any 280E challenge, that materially reduces taxable income.
The Practical Implication: Amend and Recover
If 280E was applied to prior tax years when cannabis did not legally satisfy Schedule I criteria, those returns were filed on a flawed premise. Taxpayers have the right to amend prior-year returns and file a Claim for Refund.
- Statutes of limitation make timing critical - waiting reduces the refund window
- Amended returns must be filed using defensible, disclosed positions
- The Reasonable Basis standard (§ 1.6662-3(b)(3)) protects taxpayers who disclose a contested position
- IRS audit risk is a real consideration - Calyx builds audit-ready files
How to Frame This in Any Content
Lead with the statute
Always cite the exact IRC section and the specific statutory language. Never state a position without anchoring it to law.
Acknowledge risk honestly
Calyx does not oversell. Every strong position is paired with a clear-eyed discussion of IRS risk, audit exposure, and the limits of any legal argument.
Separate what is settled from what is contested
280E as currently applied is settled IRS practice. The challenge argument is defensible but untested in federal court for most operators. Be precise about this distinction.
End with action
Every piece of content should leave the reader knowing exactly what to do: consult, amend, register, ask a question.
What Calyx does NOT say - ever
"280E doesn't apply to you"
Too absolute. The argument is defensible, not guaranteed.
"You will get a refund"
Outcome is not certain. Claims for Refund may be contested.
"The IRS won't audit this"
Audit risk is real. Calyx builds defensible positions, not invisible ones.
"This is legal advice"
All content includes the disclaimer: informational purposes only, not legal or tax advice.
"Everyone should amend"
Amending is a risk/reward decision specific to each operator's facts and situation.
"Rescheduling is done"
The rescheduling process has faced significant political and procedural delays - always state current status accurately.
Industries & Audiences
Cannabis
Cannabis business operators, cultivators, processors, retailers, distributors, investors.
Psychedelics / Psilocybin
Psilocybin service centre operators (OR, CO), plant medicine clinics, retreat operators, researchers, early-stage companies.
All Industries
Any highly regulated industry. Calyx is full-service - cannabis expertise is the speciality but they serve all business types.
AI Generation Instructions
When generating any Calyx CPA content - emails, blog posts, social copy, webinar descriptions - follow these instructions.
10-Step Generation Checklist
- 1.
Identify the email type
Choose from: Industry News, Webinar, Client Update, Event, Content Release. Each has distinct structure, tone, and closing.
- 2.
Use the standard light HTML template
White body (#FFFFFF), dark text, white header with dark logo + cannabis imagery right, emerald footer (#0e7d5a). Teal CTA (#00caa5) white text. Dark variant is one-off cinematic only.
- 3.
Open with personalisation
'Hi << First Name >>,' or 'Dear *|FNAME|*,' - never skip. State the email's purpose in the first sentence.
- 4.
Write in short, punchy paragraphs
2-4 sentences max per paragraph. No long blocks of text. Every paragraph moves toward a next step.
- 5.
One primary CTA button
Teal (#00caa5), white bold text. One per email. Centred. Label matches the action (Register Here / Watch the Video / Contact Us).
- 6.
Sign off correctly
Broadcast = 'Best regards, CALYX CPA' | Event = 'Sincerely, CalyxCPA Team' | Personal = 'Best regards, Justin Botillier, CEO, Calyx CPA'
- 7.
Add disclaimer for industry/medical content
'This email is intended for informational purposes only and does not constitute legal, tax, or medical advice.'
- 8.
Match subject line style
Topic-first, specific, no clickbait. Use exact terminology (280E, Rescheduling, Tax Deadline).
- 9.
Use Calyx's voice
Authoritative but accessible. Mission-driven. Transparent about risk and complexity. Legal citations in full when relevant.
- 10.
No em dashes or en dashes
Never use - or - in any written content. Use a regular hyphen (-) or restructure the sentence. This is a hard rule across all content types.
- 11.
Social links in footer
Facebook, LinkedIn, YouTube, Website (calyxcpa.com). On emerald (#0e7d5a) footer.
Quick Prompt Templates