Some marijuana enthusiasts have filed tax returns trying to get money back from the IRS, saying they are entitled to it now that President Biden is moving to reclassify the drug as less dangerous.

The IRS revealed the refund requests in a statement Friday warning taxpayers not to try it. Mr. Biden’s changes are still in their infancy and aren’t finalized yet, the tax agency said.

“Although the law has not changed, some taxpayers are filing amended returns. The grounds for filing such claims vary, but these claims are not valid,” the IRS said.

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At issue is an IRS policy, known as Section 280E, which dates back to the 1980s when Congress moved to make clear that drug dealers could not deduct their business expenses related to their illegal operations on their taxes.

The IRS said it seems some in the pot community have concluded that Mr. Biden’s looming changes have taken marijuana out of the prohibition.

“The law with respect to the schedule or classification of marijuana has not changed. Taxpayers seeking a refund of taxes paid related to Internal Revenue Code Section 280E by filing amended returns are not entitled to a refund or payment,” the agency said.

The Biden Justice Department last month published a notice of proposed rulemaking saying it will work on rewriting the classification of marijuana. But until a final rule is published, it remains a Schedule I controlled substance, the IRS said.

That’s true even for residents in states that have legalized sales of the drug.

The proposed federal changes would not decriminalize marijuana but would declare that the drug is not dangerous enough to be listed among the worst.