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Page 10 • SHC • September 2011

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Page 11 • SHC • August 2011

Page 13 • SHC • July 2011

Page 15 • SHC • September 2011

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Doc,

My eight year old Thoroughbred mare has developed a

cough and from time to time she has a slight nasal discharge that comes from both nostrils. Her temperature is always normal. On some days she breathes faster than on other days. What should I do?

There are a few things that could be going on with your mare. She could have allergies which can cause inflammation in her lower airways or she could have pneumonia. I saw an older horse a few days ago and she had cancer in her lungs. He could also have an upper respiratory infection or she could have DDSP (dorsal displacement of the soft palate), periodic epiglottic entrapment and a few other things. Probably what she has is lower airway inflammatory disease or COPD (chronic obstructive pulmonary disease) or heaves. All those diseases are different names for basically the same thing.

The best thing to do is to get her examined by your equine veterinarian. Your veterinarian will listen to her lungs and pull blood for a CBC (complete blood count) and fibrinogen. The CBC checks for infection and a high fibrinogen level is indicative of an inflammatory process. The next thing that will aid in the diagnosis is an endoscopic examination of the upper airways and lungs. The endoscope will let you see exactly what is going on. You will either see a problem in the upper airways as we discussed previously or you will see fluid coming from the lungs which will either be infection, inflammation, neoplasia (cancer) or a combination of the three. After the endoscopy, you and your veterinarian will probably want to do either a BAL (bronchioalveolar lavage ) or a transtracheal wash. Both of these procedures are aimed at getting a sample of the fluid or exudates in the lungs so that a very accurate diagnosis can be made. One is used if you expect a more generalized lung condition such as allergies or lower airway inflammatory disease and one is used if you suspect the problem to be in

a more localized area in the lungs.After the cytology (looking at the cells under a microscope) and culture are done you will know how to

treat your mare. If she has allergies the next

step is to determine what she is allergic to and if she has an infection the she will need to be placed on antibiotics. This is a common time of year

for horses to show allergies

to different grasses and pollen.

The extreme heat we have been having makes

the symptoms even worse because not only are they fighting the allergies but

the heat as well. If your mare ends up have LAID or allergies then keep your pastures mowed and your barn as dust free as possible. There are different medications that will help the inflammatory process and these must be used under the direction of your veterinarian because if used unwisely they can have serious side affects. If you have any questions, feel free to give me a call. Good luck.

Q

Page 17 • SHC • July 2011Page 17 • SHC • September 2011

FQHRA

FQHRA invites all stallion owners to call Randy Henry at (850) 206-6955 or email Randy at (nogota1@yahoocom) or call Bill McKibbin at (352) 266-3243 or email Bill at wmckibbin1@cox.net if you would like to donate your stallion to the 2011 FQHRA Stallion Service Auction. The 2014 FQHRA Stallion Stakes Futurity could easily be a $75,000 to $100,000 added race for the progeny of the stallions that sell in the 2011 FQHRA Stallion Service Auction.

FLORIDA HORSE SALES

All Breed Registered Sale in Ocala, Florida at Southeastern Livestock Pavilion. Pat or Ron Sanders 352-544-0170

www.floridahorsesales.com September 24, 2011

GuLF CEnTRAL HORSEMAn’S ASSOCIATIOn

Open shows the 1st Saturday of every month. Jon Archer Arena, Mobile, Al. Judged events start at 9 am with halter, english, western, trail, reining, and gaited classed being offered. Timed events start at 6 pm with Stakes, barrels, pole, bar-rel weave and arena race being offered. 251.656.6803 www.gulfcentralassociation.webs.com

DIAMOnD D RAnCH

Rodeo Camp, Barrels, poles, roping, goat tying and some cutting !!! Wens. night trail ride to and attend church service at nolan Ridge Church located In THE JEnnInGS FOREST. OVERnIGHT with your horse $590 ours $650 plus tax Sign up 904 289-9331 or wwwdiamonddranchinc.com Limited HOLD your SPOT $214

THE S. CAROLInA QuARTER HORSE ASSOC.

The South Carolina Quarter Horse Associa-tion has there first horse show of 2011. The 2011 Southern Gold Classic will be held at the SC Equine Park at 443 Cleveland School Rd in Camden, SC. The show will feature a full slate of classes including wp, hus, over fence classes as well as cattle events and reining. For more information, email scqha1@gmail.com or contact Jackie Barnes at (843) 607-5614.

TRIPLE M SALE CO

Triple M Sale Co - Horse Sale in Canton, Mississippi - 2nd Sat of each month. Lo-cated @ the former Ms Livestock Produc-ers barn on Hwy 22 W. Tack sale @ 12:00 noon, Horse sale @ 3:00 P.M. Livestock is accepted from 2:00 P.M. on Friday until the end of sale on Sat. 2011 Sale dates: Feb 12, Mar 12, Apr 9, July 14, Jun 11, Jul 9, Aug 13, Sept 10, Oct 8, nov 12, Dec 10 For more info contact Tony McDaniel @ 601-416-6076

MISCELLAnEOuS

Membership in the Alabama Stock Horse Association is open to all persons who sub-scribe to the aims of the Association, abide by the Association’s rules and regulations, and assist in furthering its purposes. The Officers, Directors and members of AL-SHA welcome new members into our ranks. Membership in ALSHA is not required to participate in our events, but if you would like to become a member of ALSHA, we welcome you.Dues are $25.00 per person per year. Annual memberships run for a full calendar year from the time dues are received. If you wish to join, all you have to do is send me a check

for your dues, made payable to ALSHA, along with your name, address, telephone numbers and e-mail address. no application is required. The mailing address is: ALSHA, P.O. Box 939, Chatom, AL 36518.Dues are due at this time for all current AL-SHA members. If you are a member of AL-SHA, and wish to rejoin, send me your dues of $25.00 per member. If you have any ques-tions or comments, let me know.

SOuTHEAST STOCK HORSE

Headland, AL, Join us for an American Stock Horse Association approved clinic and show to “help you ride a better horse”. Held at the beautiful Southern Cross Ranch in Headland, AL. Clinic on Saturday, show on Sunday. We will also have several jackpot classes on Saturday night: Cutting, Working Cow Horse, Freestyle Reining, and Ranch Sorting. Visit our website for more details: www.stock-horse.com or call Joy @ (334) 790-0372 upcoming shows: October 15-16.

Sun n Fun QuARTER HORSE SHOW

Sun n Fun Quarter Horse Show 2011 Gulfport, MS Sponsored by: Hancock County Riding Club, Inc. S/C July 9 & 10 Two Judges, Gary and Tammy Reynolds, TX S/C Three Judges, Kay Colvin, KS, Doug Householder, TX, T.E. Vinci, LA, Re-ally great all round and circuit awards. For more info call nancy Russ cell 228-342-2922 home 228-533-7031 showbill will be posted on www.mqha.org

Donkeys

2005 Mammoth Jack. Sorrel, handsome, gentle, easy to handle, stands for farrier and vet. uTD shots and coggins. Ready for the 2011 breeding season. $600 229-567-9024 leave message

Miscellaneous

Steel truss pole barn kit. Great for horse barn, hay shelter, etc. Everything included.478-984-4447

Safe-T-Mill Treadmill. In good shape - always been under a barn. $1750.00 Phone 334-701-3061

Silver Spur Riding Club, East Dublin, GA Accepting 2011 memberships. 1000 acres of easy trails, central campground with water and electrical hook-ups, bath houses, shelters. Picket your horses. Open year round. Ride at your leisure. Visit www.silverspur-ridingclub.com for details.

Hay for Sale - Rebecca , Georgia - square bales and round rolls.we will deliver or pick up. 4.00 square, round 55.00 . square are 75lbs round 1500lbs . call 229-326-2471 larger orders will discount price

Dirty Horse Blankets? Rosie’s Blanket Wash offer-ing Wash/Dry; Repair and Waterproofing services. Rosiesblanketwash.com for our pick up locations and dates. Rosemary Spence: 678-618-2282 McDonough, GA. Close to the International Horse Park if you are showing bring your blankets.

SAnTA FE HORSE TRAnSPORT: Weekly runs from Ocala to all Florida, Louisiana and Texas. An Ocala based company. (352) 390-7788 www.SantaFeHorses.com

Hay’all Looking to sell some real good orchard, tim, blue grass mix in large bales (800 lbs.) can deliver to Ocala area + large loads to anywhere Florida Low-est price on good imported HAY’ALL. Call John or Rachel 352-875-7888

Dogs

ADORABLE Mini Dachshunds, 3 dapples, 2 black & tan TAKInG DEPOSITS now, call today 863-558-4671 Will go fast.

AKC Reg. Australian Shepherd puppies. Championship breeding. whelped 1/9/11.5 males & 3 females, shots/wormed/docked/declawed/vet checked. $350/$450 Taking deposits now call 601-835-7429

Australian Shepherd puppies. Registered. Standard and minis, all colors. 850-612-2757 or 850-956-2553.

Quality CKC registered Australian Cattle Dogs (Blue Heelers) puppies from working stock. Parents used to work cattle, goats, and horses. Great temperaments. Current on vaccinations and deworming. Health guar-anteed. Located in Columbus, Georgia. Both parents on site. Contact Rick at 706-323-4321 $400.

Equine

Samples Farrier Service. Servicing the South & East Atlanta area Offering Hot and Cold Shoeing Mules, Drafts, Donkeys, Mini’s & Horses Call to schedule an appointment. Chris Samples 256-490-0124“OWn son of Dual Rey out of our nCHA Champion Cutting Mare Bingo Quixote; two OWn daughters of Freckles Playboy; an OWn daughter of Doc’s Hickory out of champion Bingo Quixote; an OWn daughter of High Brow Hickory out of Watch Bingo Play; six OWn daughters of our stallion Smart Little Bingo - most out of our daughters of Freckles Playboy; a geld-ing by our son of Dual Rey out of our Freckles Playboy daughter. They are priced from $2,500 to $15,000. Their current photographs and additional information are available at our website, www.chapmancutting-horses.com. We can be reached by phone (334) 682-9448 or by email (frankorgala@yahoo.com). We would welcome the opportunity to meet you at our home in Camden, AL, and to show you our horses. 2009 buckskin filly out of Lucys Doc and Blondys Gold Jewel. Great conformation, true buckskin color with the looks to match. Barnesville, GA $2500 OBO. 678-641-5555 Visit web site at www.bigkquarter-horses.com

2009 bay filly out of Lucys Doc and Viva La Vantage. Pretty filly with a lot of potential. Barnesville, GA $1000 OBO. 678-641-5555 Visit web site at www.bigkquarterhorses.com

TOO MAnY HORSES. ALL LA. BRED RunnInG QuARTERHORSES. T.B-MARES,YEARLInGS,TWO YEAR OLDS, HATCHER DAIRY FARM, KEnTWOOD,LA 70444 985-229-8361

2008 bay filly out of Lucys Doc and Viva La Vantage. Very fast and athletic filly. Barnesville, GA $1500 OBO. 678-641-5555 Visit web site at www.bigkquar-terhorses.com.

2008 bay gelding out of Lucys Doc and Blondys Gold Jewel. Western pleasure prospect. Very pretty mover. Barnesville, GA $2000 OBO. 678-641-5555 Visit web site at www.bigkquarterhorses.com

2006 AQHA gelding For Sale “Apache Joe Vaquero” Bay Gelding 2006Reg. AQHA Reg. ASHA(Gila McCue Hancock x Whipps Hancock Drift) excellent ranch/rope/versatility show horse arena and pasture work on cattle Beginning Reining training exten-sively trail ridden VERY BROKE SuPER GROunD MAnnERS Has been shown and taken to the rope pen $7500 (770)548-3674 nbphorses@gmail.com

AQHA Mare For Sale “”Sunshine”” 11 year old reg. AQHA mare (Blackamoor Star x Sheza Pistol Bit Too). Can be ridden English or western. Great lesson horse prospect. Has been worked in the rope pen. Trail rid-den. Sweet girl, good ground manners, no vices. $3500 (770)548-3674 nbphorses@gmail.com

Arab Gelding For Sale “”Titan”” - 11 year old, Reg. Arabian, Excellent lesson horse prospect.Ridden Eng-lish and western. nice collected jog/lope. lower level dressage horse or practice horse. no vices and good ground manners. $4,500. (770)548-3674 nbphorses@gmail.comSTAnDInG AT STuD: MCB Sunkindawonder 2000 Palomino. Sire: Sun FROST Dam: Wonders Belle x Wonder Otoe. All around performance- top 10 finish heading and heeling at AQHA world. 2011 Fee: $750 multiple mare discount and early booking discount be-fore Jan 1,2011 pwillis6233@yahoo.com 8506436233

8yo gelding heel horse $2500 8506436233

4 yo grandson of Frenchmans Guy. Started on barrels, poles, and cows. $4000obo 8506436233

Health Forces sale 7 yr. Reg. black & white tob. mare bred well. Has great color pattern. Pro. trained one of a kind mare serious inquires only. $1200.00 (850) 892-5105

Health Forces sale 13 yr. Reg. dun/white tob. mare. Has Smooth n Easy, Jet Deck Jr. on papers. Her papers speak for itself. Prof. trained. $1200.00 Serious inquires only. (850) 892-5105

AQHA Broodmares for sale - Halter and Performance bloodlines. Prices do not reflect quality - just economy and horse market. Mr. Impressive, Telusive, Mr. Conclusion just to name a few. 4 years and older - all are open - prices range from free (to approved homes) to $1500 - no reasonable offer refused - July trade for something that doesn’t eat. email harveyali@aol.com or call 850-545-2652.

Cocoa Beach. Speed-bred aqha yearling sorrel filly, blaze face with 3 stockings sired by; Docs Gettin Restless si98 by Reckless Dash, out of Go Bandi, a good Hear The Band daughter, 2nd dam is AA si87 by Chargin On by Tiny Charger, 3rd dam is AAA si 95 graded stakes producer by Mr. Kid Charge. This filly is straight and correct, she is halter broke and gentle.She is a registered florida bred #85. $1500.00 please call Randy Henry 850-206-6955 DeLeon Springs Fl.

Speed-bred aqha yearling sorrel filly, sired by; Identity Theft si103 graded stakes winner by Fishers Dash, she is out of Streakin Rona si89 by running champion and champion sire Ronas Ryan si105, 2nd dam is AA si88 by Streakin Six, 3rd dam by Some Kinda Man. This filly is gentle and halter broke, straight and correct and has dna, is registered florida bred #86. $3500.00 please call Randy Henry 850-206-6955. DeLeon Springs Fl.

Rarely Gone - Speed-bred aqha 2-year old sorrel filly, with blaze face and 2 ft socks and 2 rear stockings sired by; Papa Larry si 90 graded stakes placed by running champion and champion producer Mr. Jess Perry si113, out of Exceptionally Rare AAA si90 by champion Rare Form si120, 2nd dam is AAA by Rocket Wrangler, 3rd dam by Alamitos Bar. She is straight, correct, gentle and halter broke, and has dna. She is registered Florida bred #25. $2500.00 please call Randy Henry 850-206-6955 Deleon Springs Fl.

Page 18 • SHC • September 2011

Page 19 • SHC • September 2011

KEnTuCKY BREEDER TWO YEAR OLDS FOR SALE • Sire-Mister Rapt Him Rite - Paid up in the AQHA Incentive Fund & the Kentucky Breeders Fund - several grays, chestnut, bay & bay roan - $1,750 - $4,000 - www.boothquarterhorses.com -731-780-2641 or 731-772-0246’

Oneder - 2002 Big Brown Beautiful Gelding. Out of son of Doc Bar and a Haidas Little Pep mare. Has been shown successfully on the cutting horse circuit. Still eligible for the $5000 novice non Pro. Asking $20,000. Serious Inquiries Only Please. Call, 334-722-7222 (daytime) or 334-566-7786 (after 7 p.m.).

Jerry Lynn - 2005 Sorrel Mare. Out of Solo Solano. . Has had 2 years cutting horse training. Has lots of cow. Would make a great team penning horse, ranch horse, working cow horse. Has a great handle and is very broke. Asking $5000. For more information, call 334-722-7222 (daytime) or 334-566-7786 (after 7 p.m.).

AMHR 2011 Light Dun colt, Dell Tera Bloodlines. Handled daily. Mature Approx. 34-36” Will make a good pet, show, or driving prospect. Sweet and refined. $600 OBO Dahlonega, GA 706-867-9073.

AMHA 2009 dark Dun colt. Has one blue eye and should mature around 32” Handleddaily. He is show quality and stallion prospect. Price reduced/OBO Dahlonega, GA 706-867-9073.

.AMHR 2009 light dun filly. One blue eye w/blaze. Mature Approx. 32”. Handleddaily, stocky build, Komoko and Dell Tera bloodlines. $750/Trade Dahlonega, Ga 706-867-9073.

BROOMARE FOR SALE; LAST OF On THE MOn-EY RED out of PIn A ROSE On ME. FuLL SISTER TO DESIGnER RED . standing in Brazil. Jetta Red speaks for herself . MARE FOR SALE or embryo’s for sale . contact 229-326-2471 alicia3sranch@aim.com

Looking for honest and dependable person to work on ranch in Tifton, Ga area. living accomodations furnished with salary. experience with racing and barrelhorses preferred. references required . utilties included ; cleaning stalls, feeding , fence work, groom-ing horses, and galloping. 229-326-2471

2010 filly by JETS EASY ROLL (Easy Jet, Miss Jelly Roll) out of nOBLESSE QuEST ( Pure Dash , Martha Six Moons, ) this filly is paid in full Future Fortunes and is from family of proven barrel money earners. This filly is very flashy and athletic. 4500.00 alicia3s-ranch@aim.com

FOR SALE- 9 yr old 2D gelding for sale. Panama Jet and Johnny Dial bred . Solid and consistent runner .15.2 hands; sorrel;Free runner and easy to ride. no vices, great disposition, sound ,Jet is fun to ride and hauls ; great super show horse and rodeo ready. 15,000 alicia3sranch@aim.com 229-326-2471

4 yr old gelding out of Letta Hank Do It and Johnny Dial mare. Hank is an all around good horse. Trail or Ranch horse. Hank is sorrel and 15.1 hands. He is started on barrels but can go either way. 1800.00 229-326-2471 alicia3sranch@aim.com Saddle for sale; Special flex barrel Marlene Mcrae , 14 inch , new $2500 .rode one time ; $1000 229-326-2471 alicia3sranch@aim.com PACKAGE DEAL ; Black pony 6yr old mare. Must go to good home . WILL WALK , TROT OR CAn-TER SLOW; BLACK BEAuTY IS A GRAT POnY AnD CuTE AS A BuTTOn. Also Gray gelding pony 2yr old . Halter broke and beautiful . $2000 FOR THE PAIR 229-326-2471 alicia3sranch@aim.com

3YR OLD BARREL PROSPECT by Dashing Seis ( Dash for cash , Rita Seis, Easy Six, ) out of MISS AMERICA (Panama Jet, My Rose Bud , Kercino Silk, ) Bay geldling with speed and brains to win it all. Ready to start on barrels the way you want. “Gordy” loves people and loves attention. Firm $5,500 229-326-2471 alicia3sranch@aim.com

2010 FLORIDA BRED COLT OuT OF GRIDIROn (First Down Dash , Beeline Feline, Rare Form) and Smashingly Beautiful (Eternal Jet Stream , Jet Deck, Easily Smashed , proven bloodlines from a family of stakes winners and producers. $7,500 2010 FILLY OuT OF CHICK HAPPEnS (Chicks Beduino, Beduino, Sweet bye an bye, Zevi) and MISS MATTIE RYOn (Ronas Ryon, Win y Ryon, Straight Six, Extra Easy , Easy Jet) mare is producer of COuS-In MATTIE CROSS and sire full brother to SWEET FIRST DOWn AnD DASHIn BYE. $10,000 2010 GRAY FILLY OuT OF unDInE CROSS (Cross Tie Walker, Panama Jet , Fast Lindy , ) and A RunAWAY REnE ( Dashing Cleat, First Down Dash, Runaway Someday, Runaway Winner, Special Sal, ) THIS filly comes from stakes producers and 285 blacktype producers on bottom $7,500

Boarding

JuMPERFORMAnCE HORSES. BOARDInG/TRAInInG FACILITY 21 ACRES In JEnnInGS FLORIDA. EnDLESS TRAILS In THE WOODS ALOnG THE ALAPAHA RIVER. CuRREnTLY A 3 STALL BARn. 5 BIG TuRn OuTS, WITH OR

WITH OuT OTHER HORSES. 2 POnDS,OnE THAT IS SWIMABLE FOR YOuR HORSE. TRAInInG IS ALSO AVAILABLE, BARREL,JuMPER OR ALL AROunD PERFORMAnCE HORSES. FOR MORE InFORMATIOn, CALL JEnnAH AT (229) 539-0740

Stall and pasture boarding. Beautiful facilities, easy access to I59, Springville, AL area. Call for more information 205-225-7999.

Training

Halter horses fitted and trained - facilities were built with breeding and training halter horses. More than 20 years experience, will furnish references. Also, instructions for youths and amateurs in both halter and preformance events. Call 205-225-7999 or email to carol.pair@yahoo.com

Horse training $135 per month mules $200 per month 256 590 7283 horsemanbullrider1000000@yahoo.com

Saddles

new Dale Chavez 16” show saddle. never been on a horse, tags still attached. Fully carved with double skirt and exquisite silver. Horse died. Purchase price $4200. asking $2800. north Carolina 910-947-1875 mroltesvig@yahoo.com

Dale Chavez 16” show saddle. Lots of silver. Excellent condition. $2300. Dawsonville, Ga 706-216-6807

Trailers

2003 exiss trailer 3 horses stock combo asking $10,000 of best offer - Contact -John Spooner 229-246-6416 leave a message. MOVInG, MuST SELL l998 Exiss aluminum 3 horse slant gooseneck trailer with A/C and weekend package. Excellent condition. 229-649-8093.

4 h/ Bunk bed LQ -loaded in Florida - $ 30,000 - 40 foot total length with 20’ Living quarters. Has couch and table that turns into a bed, 2 bunk beds, kitchen, large bath. Has mangers and lots of storage. Ramp & saddle /tack compartment in back, Hay rack, and much more. call for any questions or info. 863-558-4671 email lisakphotos@earthlink.net have photos available

Tack

Matching Circle Y head stall, show reins, Silvercutter snaffle bit, and silver show curb strap. never used and the price tags are still attached. Purchase price $470 asking $325. north Carolina 910-947-1875 mroltesvig@yahoo.com

Page 20 • SHC • September 2011

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Jurisdiction of IRS Appeals

Many taxpayers fear being audited, for good reasons. An extended

period of deductions for horse ac-tivities, livestock ranching, or other farming ventures can easily trigger an audit. Even with the best of records, IRS auditors are inclined to deny these deductions if there are ongoing losses.

Although these industries are crucial to the American economy, the IRS takes a skeptical view towards taxpay-ers who have a history of losses in these areas.

There are remedies available after an adverse audit decision. Most often, the remedy is to file an appeal with IRS Appeals. Information about this is set forth in IRS Publication 5, “Ap-peal Rights and Preparation of Protests for unagreed Cases.” Once the case is with IRS Appeals, your returns are re-evaluated by a different staff, and you will have the opportunity to present new evidence, oral clarification, wit-nesses, and negotiate a settlement with the appeals officer. If you have a good case and a formal business plan that makes economic sense, you even stand a chance of getting the entire matter dismissed in your favor. About 86% of the cases in IRS Appeals end up being settled. According to the IRS Appeals mis-sion statement, their mission is: “to resolve tax controversies, without liti-gation, on a basis which is fair and im-partial to both the Government and the taxpayer in a manner that will enhance voluntary compliance and public confi-dence in the integrity and efficiency of the Service.” Section 6662 of the IRS Code impos-es various penalties that almost always are assessed by the IRS auditor if the

audit goes against you. These penalties include an accuracy-related penalty, a separate penalty for negligence, and other penalties. These can also be con-tested in IRS Appeals. The negligence penalty is based on the notion that your tax deductions were attributable to neg-ligence or disregard for rules or regula-tions. As mentioned, these penalties are also at issue in IRS Appeals, so that you can provide evidence to show that you reasonably relied on advice given you by your accountant or attorney. Filing an IRS Appeal keeps open the option of going to Tax Court if your case is not settled in Appeals. Filing an IRS Appeal is time sensitive. It must be done within 30 days of the date of the 30-day letter that informs you of the adverse audit decision. Often the Appeals officer will ask for additional information. The Appeals of-ficer will evaluate how credible you and other witnesses are, how likely you will be able to prove the legal points of your case, and how good your documentary evidence is. If, for example, you have a formal business plan that makes sense and sets forth how you expect to make a profit, this will be important evidence in your favor. If you have evidence of significant sales or evidence of efforts to reduce costs, this also will be helpful

to your case. Tax planning in advance is always the best approach in operating an activ-ity in the horse, livestock or farming industries, but there is still always the risk of an audit especially if tax deduc-tions are used to offset other sources of income. One of the worst things you can do is to try and get advice from one of the IRS “hot lines” in which you can pose questions to IRS agents. The problem is, first, the information given over the phone is not binding on the IRS. Second, you will likely get different answers to the same question, depending on whom you speak with. Third, IRS agents may not be able to answer complex questions, and how you frame a question will be a factor in what answer you get. And fourth, you will have no documentary evidence to prove what the IRS agent told you.

[John Alan Cohan is an attorney who has worked in the livestock, farming and horse industries since 1981. He can be reached at 310-278-0203, or by e-mail at JohnAlanCohan@aol.com. His website is JohnAlanCohan.com.]

Page 23 • SHC • July 2011Page 23 • SHC • July 2011