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Tune in this morning at 6 a.m. (cst) to WIBW 580 on 580AM to hear host Greg Akagi and I discuss various topics involving farmers and ranchers.

Today's blog article highlights several items of ag law and tax that impact farmers and ranchers and their legal and tax counsel. You may read it here: lawprofessors.typepad.com/agriculturalla…

A new blog article is posted. This time the discussion focuses on the use of self-defense; Good Samaritan laws; planning for your exit; and legal issues that can come up when you clean out a fencerow. You may read it here: lawprofessors.typepad.com/agriculturalla…

The Administration's official stance on taxes on tips is here: irs.gov/irb/2023-06_IR…

More on ag law and taxes: pre-paid expenses and death; expensing the cost of calves; filing false Forms 1099-Misc; BOI reporting and the practice of law; blowing dirt and liability. It's all in my most recent blog article. You may read it here: lawprofessors.typepad.com/agriculturalla…

More on ag law and taxes. This time the focus is on getting sued in another state; when to start drawing S.S. benefits; common estate planning mistakes; and when you might be in a partnership. You may read it here: Agricultural Law and Taxation Blog (typepad.com)

What's coming in my next Rural Practice Digest issue on Substack? - disposing of installment obligations; water easements; carbon sequestration contracts; caselaw and IRS update. Subscribe here: mceowenaglawandtax.substack.com

Tune in this morning at 9:30 a.m. (cst) to RFD-TV or RURALRADIO147 to hear a discussion of a KS Sup. Ct. decision involving nuisance, right-to-farm and ownership of road ditches.

Tune in today at noon (cst) to RFD-TV or RURALRADIO147 to hear if you can get sued in a different state than where you live simply by doing business there.

IRS says September is National Preparedness Month. In other words, get ready for tax season! Reminder: September is National Preparedness Month; taxpayers should prepare for natural disasters | Internal Revenue Service (irs.gov)

New IRS record lateness on releasing the 2032A interest rates. Basically, all district rates are up about 8% to 10%. The result will be a greater reduction in value. But watch the cap on the reduction.

What's Fractal Agriculture up to? Read my analysis in next week's Rural Practice Digest on Substack. mceowenaglawandtax.substack.com

Pre-TCJA, the projection for revenues (income, payroll and corporate tax) was $40.7 trillion for the 2018-2027 timeframe. CBO then said TCJA would cut revenues to $39.6 trillion. Now the CBO is projecting revenues of $41.3 trillion.

For those wondering what might or might not be happening in Springfield, OH, it might be worthwhile to read Church of the Lukumi Babalu Aye, Inc. v. Hialeah, 508 U.S. 520 (1993)

Next Edition - No. 4 open.substack.com/pub/mceowenagl…

FinCEN has a new webpage with an explanation of an entity's responsibility for filing BOI reports. The page contains links to other resources and a list of frequently asked questions. Beneficial Ownership Reporting Outreach and Education Toolkit | FinCEN.gov

More FAQs on the Premium Tax Credit: Updates to frequently asked questions about the Premium Tax Credit (irs.gov)

Don't try to defraud the H-2A program: Former farm foreman sentenced to federal prison for extorting H-2A agricultural workers and tax fraud | Internal Revenue Service (irs.gov)

IRS nabs birthright citizenship fraudsters: Rancho Cucamonga man and woman found guilty of federal criminal charges in connection with “birth tourism” scheme | Internal Revenue Service (irs.gov)

New blog article on SAF fuel, R&D credit, drones and he SCOTUS, and cleaning out fencerows. You may read it here: Agricultural Law and Taxation Blog (typepad.com)