Bartlett v. USDA, No 11-CV-72-LRR, 2012 U.S. Dist. LEXIS 92783 (N.D. Iowa Jul. 5, 2012)

(district court opinion regarding motion to dismiss on issue previously presented in February opinion; FSA statement that SURE payments calculation not appealable led to agreement with FSA Director to receive letters stating remedies exhausted enabling plaintiffs to appeal directly to federal court; USDA filed motion to dismiss plaintiffs’ appeal because they failed to exhaust administrative appeals; plaintiffs argued failure to exhaust should be excused because administrative appeal was futile, the issue was legal, and defendant should be equitably estopped from raising issue; court rejected all three arguments holding unappealable issue must still be exhausted through administrative appeals, issue was not legal because involved interpretation of agency regulation within specialty of agency to interpret, and previous opinion addressed denial of estoppel claim; case dismissed).