Tax Schools Are Fast Approaching!
We are very excited to see you at our 43rd Annual Federal Income Tax Schools! We are again hosting them at eight locations across Iowa. Registration is ongoing for these dates and locations:
November 2-3: Maquoketa
November 7-8: Red Oak
November 9-10: Sheldon
November 14-15: Mason City
November 17-18: Ottumwa
November 21-22: Waterloo
December 5-6: Denison
December 12-13: Ames and Live Webinar
Seminar Replays Available on TaxPlace
Thanks to all who helped make our September Seminars a great success. We really appreciate our wonderful speakers, sponsors, and, most of all, attendees. Thank you for supporting the work at CALT. For those of you who missed the farm tax school, it is available for replay online to TaxPlace subscribers. Click here for more information. More replays to come!
Director Search Extended
The College of Agriculture and Life Sciences at Iowa State University has extended the deadline for our new director search. All applications for the Director for the Center for Agricultural Law and Taxation position received by October 31 will now be considered. It is not too late to recommend candidates for this key position. Thanks for all of the support you have provided us during this transition period. We look forward to what's ahead as we continue to serve amazing constituents!
This month we are offering a new overview of Iowa Agricultural Lien law. This publication is designed to provide a thorough review of seven different Iowa agricultural liens, including their perfection requirements and their priorities.
This review is one in a series of legal reviews intended to explain an area of law important to agriculture in Iowa. In June, we published Iowa Farm Leases: A Legal Review, in July Iowa Fence Requirements: A Legal Review, and last month, Rural Premises Liability in Iowa: A Legal Review. Please contact us with additional topics you'd like to see covered in future newsletter editions. Your feedback is very important to us!
To read the review of Iowa Agricultural Lien law, click here:
The Syngenta litigation reached a crucial milestone on September 26, 2016, when U.S. District Judge John W. Lungstrum issued an order certifying a nationwide class and eight statewide classes of producer plaintiffs in the multi-district litigation pending since 2014. Many farmers will soon receive notice informing them that they are automatically included in this class action, unless they choose to opt-out. The existence of a class action means that anyone who meets the court’s definition of a class member but does not opt-out (affirmatively exclude himself from the litigation) will be bound by the ultimate judgment, even if that judgment is occasioned by a settlement.
As discussed more thoroughly in past articles, Syngenta is facing legal complaints from thousands of plaintiffs across the country regarding its alleged premature commercialization of a genetically-modified corn trait. Although the product had been approved for sale in the United States and many other countries, it had not been approved for import into China at the time it was offered for sale in the U.S. In November of 2013, China rejected the import of all U.S. corn, asserting that it was tainted with traces of the unapproved trait. The average price of corn per bushel dropped by more than half between the summer of 2012 and the fall of 2014.
To continue reading, click here.
Last Friday, the United States Court of Appeals for the District of Columbia vacated guidance from the Occupational Safety and Health Administration (OSHA). The guidance, which was issued in the form of a 2015 Memorandum, required farm supply companies selling anhydrous ammonia to--for the first time--comply with a complex safety program designed to protect workers from highly hazardous chemicals.
OSHA is tasked with protecting the health and safety of Americans in the workplace. In 1992, the agency issued a final rule, the Process Safety Management (PSM) Standard, to protect the safety of those who work with hazardous chemicals. The Standard, which was finalized after required notice and comment, requires employers who store and handle hazardous chemicals to follow the PSM program, a complex system of emergency planning and response contingencies, including compliance audits, hazard analysis, safety reviews, and more.
To continue reading, click here.
Donate to CALT
As you know, our work at the Center is dependent on the fees generated by seminar registrations and gifts. If you would like to donate to further the Center's efforts, please contact our Program Administrator, Tiffany Kayser at firstname.lastname@example.org or (515) 294-5217. You can also give online with a credit card. We thank you for your generous support.
Requesting a Copy of a Fraudulent Return
IRS will soon release Form 4506-F for taxpayers to request a copy of a fraudulent return that was filed under their name and social security number. Some information in the disclosed return may be redacted, but taxpayers will be able to understand, after seeing the fraudulent return, how their personal information was used.
To see a preview copy of this new form, click here.
From the Courts in September
We work to keep you up to date on the latest court cases, laws, and issues important to you. Here's a summary of updates for September:
Check out Our October Webinars!
October 4, 2016 Online
October 6, 2016 Online
October 7, 2016 Online
October 10, 2016 to October 14, 2016 Online
October 18, 2016 Online
October 19, 2016 Online
October 20, 2016 Online
October 21, 2016 Online
The Center for Agricultural Law and Taxation does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. The Center's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.