Firm to Farm: Addressing the Rural Attorney & Tax Professional Shortage

Rural areas across the United States are experiencing significant shortages of attorneys, CPAs and other tax professionals, creating “legal deserts” that hinder farmers and ranchers’ access to essential business services.

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On January 24, 2025, I’ll be conducting an event at the law school designed to at least make a “dent” in the problem of the lack of attorneys and tax professionals in rural areas across the country. Rural areas across the United States are experiencing significant shortages of attorneys, CPAs and other tax professionals. This shortage creates “legal deserts” and “accounting deserts” that hinder access to essential professional services for farmers and ranchers.

Illustrating the Problem

Although 14 percent of Americans reside in rural regions, only about two percent of attorneys practice there. Additionally, 40 percent of U.S. counties have fewer than one lawyer per 1,000 residents — with some counties lacking any legal professionals. In Kansas, for instance, 80 percent of attorneys are concentrated in the state’s six most populous counties, leaving rural communities underserved.

The scarcity of CPAs and other tax professionals in rural regions mirrors the attorney shortage, with many rural businesses and individuals struggling to find qualified accounting professionals. This shortage can lead to delays in financial reporting, tax preparation, and other essential accounting services, adversely affecting local economies.

The lack of attorneys, CPAs and other tax professionals in rural areas poses significant challenges concerning access to justice for farmers and ranchers, difficulties in financial planning and compliance. In addition, good arguments can be made that the lack of legal and tax professional in rural areas hinders economic development and exacerbates community well-being surrounding issues related to property rights, estate planning, and small business support.

Event on January 24, 2025 in Topeka

The January 24 event that I am doing will be held at the law school, but you may also attend online if you can’t make it to Topeka. During the first two hours, I will do a tax update session getting professionals ready for the upcoming tax season – new IRS procedures and Forms, electronic filing issues, new regulations, and systemic problems that are likely to occur during the filing season. I will also take a few moments to discuss what the future of tax policy looks like as of January 24.

Following the first two hours, we then shift to addressing the rural attorney, tax professional shortage. John Jenkinson, former farm broadcaster on radio and TV and current ag banker will moderate the panel discussion featuring professionals from various parts of the country discussing the opportunities and challenges of rural practice. A luncheon then follows and after the luncheon John Jenkinson will moderate an open forum where students can ask questions of the practitioners and further the discussion.

If you are looking to link up with new, young talent, please participate in the event either in person or online. Doing so can get you on a list that I can then use as I travel the country to link you to interested students across the country. There isn’t a week that goes by that I don’t get a request from someone someplace looking for help.

Here’s how to learn more about the event and register:

https://www.washburnlaw.edu/about/community/cle/tax-update.html?fbclid=IwY2xjawHfwGRleHRuA2FlbQIxMAABHXVN9CVZQ-WtE55kIA5eLFNe_cZWbntskGzpuLabVrZbgUGX4qXNyn07dQ_aem_ooLDC4pMiwiPeps37z51LA

Agricultural Law and Taxation by Roger McEowen is a reader-supported publication on Substack. To receive access to subscriber-only posts and support my work, consider becoming a free or paid subscriber.

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