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.

Sunset on the desert landscape in Joshua Tree National Park, Cal

frank1crayon - stock.adobe.com

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.

Related Stories: Firm to Farm
Key legal & tax insights for farmers, like accumulated earnings tax, using 401(k) to start farming, ag data in court, and maximizing farm home-sale exclusions when selling your farm.
A U.S. Federal District Court upheld an Arizona rancher’s legal complaint against the Biden Administration’s decision to halt construction on a U.S.-Mexico border wall violated environmental law and the plaintiff’s property rights.
In his latest Firm to Farm blog post, Ag Legal & Taxation Expert Roger McEowen examines contracts, insurance, and property rights and how those legal processes can impact your farm or ranch operation.

LATEST STORIES BY THIS AUTHOR:

Recent developments in ag law and tax — that is the topic of today’s Firm to Farm blog post by RFD-TV-Agri-Legal Expert Roger McEowen.
If you are thinking about making substantial gifts and/or doing so in a complicated fashion, make sure to get good professional advice beforehand. In his latest Firm to Farm blog post, RFD-TV Agri-Legal Expert Roger McEowen tackles the complex rules surrounding financial gifts, charitable donations and estate transfer.
But, what does “detached and disinterested” mean? When is a transfer of funds a gift — at least in the eyes of the IRS? That is the topic of today’s Firm to Farm blog post by RFD-TV’s Agri-Legal Expert Roger A.McEowen.
Just how much are probate fees? How are they determined? That is the topic of today’s Firm to Farm blog post by RFD-TV’s Agri-Legal Expert Roger A. McEowen.
The distinction between co-tenancy and joint tenancy and why it matters — is the topic of today’s Firm to Farm blog post by RFD-TV Agri-Legal Expert Roger McEowen.
What are the relative advantages and disadvantages of the split-interest transaction? And what are the rules when property that was acquired in a split-interest transaction is sold? That is the topic of today’s blog post by RFD-TV Agri-Legal Expert Roger McEowen.