Roger A. McEowen is the Leonard Dolezal Professor in Agricultural Law in the Department of Agricultural Education and Studies and Director of the Center for Agricultural Law and Taxation at Iowa State University. Before joining ISU in 2004, he held a similar position at KSU since 1993. He is a member of the Kansas and Nebraska Bars and an honorary member of the Iowa Bar. He is widely published in law reviews and other agricultural law publications; is the lead author of a 1,200-page textbook on agricultural law; and is the lead author of one BNA Tax Management Portfolio and the co-author of two others.

Professor McEowen has taught at Iowa tax schools for several years and will teach the first day at all eight sites.

Neil E. Harl, formerly of Iowa State University, is a self-employed economist and lawyer.  While at ISU, Dr. Harl was named Charles F. Curtiss Distinguished Professor in Agriculture and was also a Professor of Economics. He transitioned to Emeritus (retired) status beginning in 2005.  Dr. Harl is a member of the Iowa Bar and is the author or co-author of numerous books, and many professional and lay-level articles in farm and financial publications. His 15-volume treatise, Agricultural Law, was published in 1980-1981 and is updated twice annually.

Dr. Harl began teaching farm income tax schools in Iowa in 1974. He will teach the second day at Sheldon, Ottumwa, Muscatine and Ames.

Joe Kristan, CPA, is the Roth & Company Tax Technical director. A respected tax technician, Joe's practice includes real estate, manufacturing companies, closely-held businesses, and foreign-owned U.S. operations. Joe works regularly with partnership taxation and corporate acquisitions and restructurings. Joe frequently teaches at tax schools and is an author of articles for technical and general publications. Joe also writes the Roth & Company tax weblog and e-mail newsletter.

Joe will be speaking on Day 1 at all eight sites.

Bibler, Goodman and Wilmarth will team-teach the second day at the Waterloo, Griswold, Mason City and Denison sites.

A. David Bibler is a practicing attorney and CPA with Buchanan Law Firm in Algona, Iowa. He is the co-author of the Iowa State Bar Tax Manual and a frequent speaker on various taxation topics.

Mr. Bibler is a past instructor of taxation courses at the University of Iowa and Buena Vista University. He has taught for several years at the Farm Income Tax Schools.

James L. Goodman is a practicing attorney and partner in the law firm of Moore, McKibben, Goodman, Lorenz & Ellefson, LLP in Marshalltown, Iowa. He is an annual speaker at the Iowa State Bar Association Tax School on related taxation topics.

Mr. Goodman is a past instructor of accounting courses at Drake University. He has taught for several years at the Iowa Farm Income Tax Schools.

Lee E. Wilmarth is a practicing attorney and a partner in the Anderson, Wilmarth, Van Der Maaten, Belay and Fretheim Law Firm in Decorah, Iowa. He is a co-author with Orville W. Bloethe and A. David Bibler of the Iowa State Bar Association Income Tax Manual and is a frequent speaker on various taxation topics. This will be his sixth year to teach at the Farm Income Tax Schools.

IRS Senior Stakeholder Liaison for Iowa: Kristy Maitre will make a brief presentation of the IRS Issues
on Day 1 at each location and will be available for questions.

Iowa Department of Revenue & Finance:

An IDOR representative will make a brief presentation on Day 2 at each location.

• Sheldon & Denison: Mary Forristal
• Griswold & Ames: Opal Current
• Ottumwa & Muscatine: Terry O’Neill
• Mason City: Wayne Brown
• Waterloo: Don Burr