NMSU College of Business tax experts warn of potential fraudulent schemes

NMSU College of Business tax experts warn of potential fraudulent schemes DATE: 02/27/2017 WRITER: Jane Moorman, 505-249-0527, jmoorman@nmsu.edu CONTACT: Roy Clemons, 575-646-1552, rclemons@nmsu.edu Now that tax season is upon us, people must be especially diligent to protect themselves against the influx of IRS-type scams. New Mexico Attorney General Hector Balderas has issued a Scam Alert recently about a scam phone call threatening an IRS criminal lawsuit. New Mexico State University College of Business tax expert Roy Clemons wants taxpayers to be aware of the top five schemes that occur during filing season. “People conducting schemes, scams and identity theft are out there trying to get people’s private information and money,” said Clemons, assistant professor in the Accounting and Information Systems Department. Phishing Schemes “Phishing schemes often involve fake emails and websites that trick taxpayers into submitting their private information, such as Social Security numbers, credit card information, etc.,” he said. “Do not click on any link in such emails. Contact the purported agency directly instead to determine if the request is legitimate.” Phone Scams “Be aware of any calls from individuals claiming to work for the IRS,” Clemons said. “Ask the individual for a call back number; the IRS generally contacts taxpayers by mail.” To learn more about the scam reported by Attorney General Balderas visit http://www.nmag.gov/press-releases.aspx to view the press release describing the scam. Identity Theft “Tax-related identity theft remains a top concern,” he said. “Be careful about sharing your filing information with individuals.” Return Preparer Fraud “Be careful to avoid suspect tax return preparers,” Clemons said. “Be on the lookout for preparers who promise overly large refunds.” Fake Charities “Rip-off artists often establish fake charities to steal money and/or personal information from taxpayers,” he said. “Before donating, taxpayers should check the IRS Exempt Organization website at irs.gov/charities-non-profits/exempt-organizations-select-check to assure they are donating to a legitimate charity.” If a taxpayer has been approached by any of these attempted schemes, they should report it to the Office of the Attorney General by calling toll-free 1-844-255-9210. - 30 - Follow NMSU News on Twitter: http://twitter.com/nmsunews Follow NMSU News on Facebook: http://www.facebook.com/NMSUNews

Fertlizer part 2

FERTILIZER PART 2 Last week we discussed fertilizers, their solubility and pH, this week we are discussing the salt index. All fertilizers come in salt form. This is not the same a calcium chloride or sodium chloride. Salt index. Seedling injury or "fertilizer burn" occurs when the soil solution in contact with the seed or root contains a high concentration of salts. The plant seedling, because of the high salt concentration, is unable to absorb moisture from the soil solution. Salt injury may result from a high rate of salt-forming fertilizers, improper placement of fertilizers, irrigation with saline water, or farming on saline soils. Determination of the salt index of a fertilizer is a means of measuring its tendency to cause seedling injury or plant "burn." The lower the salt index of a fertilizer, the less likely it is to cause damage. Fertilizers with the highest salt indexes generally supply nitrogen as the primary nutrient, high potash materials have intermediate salt indexes, and phosphate materials have the lowest. Salt Index of Some Fertilizer Materials Material Salt Index ________________________________________________________________________ ammonium sulfate (21% N) 53.7 ammonium nitrate (35% N) 49.3 muriate of potash (50% K) 26.7 sulfate of potash (45% K) 14.1 anhydrous ammonia (82% N) 9.4 diammonium phosphate (21% N, 23% P) 7.5 monoammonium phosphate (12% N, 27% P) 6.7 superphosphate (9% P) 6.4 superphosphate (21% P) 3.5 ________________________________________________________________________ Research results. Here is a summary of some research about fertilizers: • Anhydrous ammonia, whether dissolved in irrigation water or not, causes a surface "sealing" when applied to a calcareous soil. The symptoms of the seal are similar to a sodium-affected soil-poor drainage, which causes water to pool or stand on the soil surface. Not recommended for Eddy County. • Phosphates move very little in the soil, and the secondary orthophosphate (HPO4) is the phosphorus form used most by plants in our soils. Should be applied in the fall or incorporated in the soil pre plant. • Phosphates are readily and rapidly "fixed" by our alkaline soils. Liquid phosphates are fixed much more rapidly than the dry or granulated forms. • The polyphosphates seem to be no better or no worse than the usual phosphate forms. There is speculation that the polyphosphates serve as a chelating agent. If so, they would have decided advantages. Cost per unit of nutrient. Several factors cause fertilizer nutrients to vary in cost, such as the different manufacturing processes required in their manufacture, shipping and handling costs are greater per unit of nutrient in low analysis fertilizers than in high analysis fertilizers, the physical form of the fertilizer, whether gas, liquid or solid affects handling cost. The size of purchase also affects unit cost. In general a low-analysis fertilizer in a small package is expensive in comparison with high-analysis fertilizers in ton lots in bulk form. The farmer who uses several tons of fertilizer each year has more options in buying fertilizer than the person with a lawn, garden, or flower bed. The home owner usually has the choice of buying a pound or two of low-analysis fertilizer or a 50-pound bag of high-analysis fertilizer. Soil sample, information sheets, and instructions for taking samples are available from your local county extension office. Special instructions and information sheets are available for soil tests for lawns, vegetables, and ornamentals; orchard, fruit, and nut trees; and cropland. Subscribe to Eddy County Ag news at: http://nmsueddyag.blogspot.com/ Eddy County Extension Service, New Mexico State University is an equal opportunity/affirmative action employer and educator. All programs are available to everyone regardless of race, color, religion, sex, age, handicap, or national origin. New Mexico State University, U.S. Department of Agriculture, and the Eddy County Government Cooperating.

Circular 683: Pecan Weevil: Wanted DEAD, Not Alive

The following CES publication is now available online in PDF format. Circular 683: Pecan Weevil: Wanted DEAD, Not Alive By Carol Sutherland (Extension Entomologist, Dept. of Extension Plant Sciences) Jane Breen Pierce (Extension Entomologist, Dept. of Extension Plant Sciences) Brad Lewis (Assistant Professor, Dept. of Entomology, Plant Pathology, and Weed Science) Richard Heerema (Extension Pecan Specialist, Dept. of Extension Plant Sciences) http://aces.nmsu.edu/pubs/_circulars/CR683.pdf

Are YOu Interested in Becoming a Beef Quility Assurance Producer?

If we were to have a meeting on this subject 1. Would you attend? 2. Where would be the best place to hold it? a. Hope b. Artesia c. Carlsbad. E mail me back and let me know!!!! Date March 22, 23, or 24. Day meeting or night? E-mail me your answers whoughto@nmsu.edu Procedure Step 1: New Mexico Trained Producer To become a New Mexico BQA Trained Producer, you must complete and pass the BQA Certification Test. This can be accomplished by going to your local County Extension Office where the brief written test will be administered. If you are unfamiliar with Beef Quality Assurance principles, you will need to view the BQA Training Module before taking the test. In fact, all producers are encouraged to do this. You can do this at the local extension office or here on-line by viewing "Training Module." Step 2: New Mexico Certified BQA Producer The second step in the program is to become a New Mexico BQA Certified Producer. This step can only be completed after satisfactorily completing the requirements to become a New Mexico BQA Trained Producer as outlined above. Certified Producers must complete two additional documents, the VCPR document and the Critical Management Plan/Affidavit of Compliance The completion of these two documents are the producer's way of certifying that he/she agrees to follow proper BQA guidelines in cattle production. To view the BQA Training Module, click here. (Note: Viewing the entire BQA Training Module may take from 1 to 2 hours. You may view portions of the module and return later to complete viewing at any time.) The New Mexico Beef Quality Assurance Program (BQA) asks producers, veterinarians, and all others involved in the production of beef to use common sense, reasonable management skills and accepted scientific knowledge to avoid defects in the product we deliver to the consumer. In response to that opportunity, the New Mexico Beef Quality Assurance Program was developed. This program provides guidance in educating beef and dairy producers in the importance of management practices used in beef production. The New Mexico State University Cooperative Extension Service provides leadership to this program. A Beef Quality Assurance Task Force provides guidance and advice to the program, in conjunction with the New Mexico Cattle Growers' Association, Dairy Producers of New Mexico, the New Mexico Livestock Board, the New Mexico Beef Council, and other related organizations and allied industries. What is BQA? Beef Quality Assurance is a nationally coordinated, state implemented program that provides systematic information to U.S. beef producers and beef consumers of how common sense husbandry techniques can be coupled with accepted scientific knowledge to raise cattle under optimum management and environmental conditions. BQA guidelines are designed to make certain all beef consumers can take pride in what they purchase – and can trust and have confidence in the entire beef industry. BQA programs have evolved to include best practices around good record keeping and protecting herd health, which can result in more profits for producers. When better quality cows leave the farm and reach the market place, the producer, packer, and consumer all benefit. When better quality beef reaches the supermarket, consumers are more confident in the beef they are buying, and this increases beef consumption. The efforts of BQA across the nation have been instrumental in recent successes that continue to re-build and sustain beef demand. Through BQA programs, producers recognize the economic value of committing to quality beef production at every level - not just at the feedlot or packing plant, but within every segment of the cattle industry. The guiding principles of BQA are based on these core beliefs: • WE BELIEVE production practices affect consumer acceptance of beef. • WE BELIEVE the BQA Program has and must continue to empower beef producers to improve the safety and wholesomeness of beef. • WE BELIEVE these fundamental principles are the fabric of the BQA Program. Empowering people…because producers can make a difference. Taking responsibility…because it’s our job, not someone else’s. Working together…because product safety and wholesomeness is everyone’s business.

Alfalfa Weevils

Alfalfa Weevils The alfalfa weevil is the most important pest of alfalfa in Eddy County NM.It overwinters as both eggs and adults. During mild winters in Eddy County, larvae may also begin hatching. However, hatching generally begins in early spring and feeding on the growing tips of alfalfa becomes evident in February or March. Young larvae are yellowish in color, but as they mature, they turn green with black heads and possess a white stripe down the center of the back. Jane Pierce of the Artesia Center is reporting finding economic levels along with aphids. Dr. Pierce is find them as well as aphids. For more information see: http://aces.nmsu.edu/pubs/_a/A338/welcome.html

Overhaul of New Mexico gross receipts tax proposed

Overhaul of New Mexico gross receipts tax proposed Albuquerque Journal By Dan Boyd Some critics have described New Mexico’s current gross receipts tax structure as “Swiss cheese” due to all the carve-outs, and Harper’s bill would rebrand the gross receipts tax as a sales tax, which most other states impose. He also said that doing away with most gross receipts tax exemptions would make the tax code more equitable.. The legislation would also have to gain approval from Gov. Susana Martinez, who has vowed to veto any tax increases approved by the Legislature. But Harper said staffers with the Governor’s Office have told him there’s a good chance the governor would sign the bill.

Medicated Feed

As of January 1, 2017, animal producers will not be able to purchase feeds over the counter that contain antimicrobials deemed important for human health. Instead, to buy and use feeds containing those antimicrobials, animal producers must be authorized by a licensed veterinarian who is operating under the Food and Drug Administration’s revised Veterinary Feed Directive, or VFD, rule. The VFD rule has been in effect for 20 years, but it affected only a small number of producers and just a few antimicrobials. As of January 1, changes to the rule will mean that it will impact most animal producers and apply to many more antimicrobials. The antimicrobials that will be covered by the VFD rule are considered “medically important,” because they are important for human health. A list of medically important antimicrobials is in Appendix A of FDA’s Guidance for Industry #152: http://www.fda.gov/downloads/AnimalVeterinary/GuidanceComplianceEnforcement/GuidanceforIndustry/UCM052519.pdf. And, information on drugs transitioning from over-the-counter status to VFD status is available here: http://www.fda.gov/AnimalVeterinary/DevelopmentApprovalProcess/ucm482107.htm.) Also, after January 1, animal drug sponsors will have removed the claims of “growth promotion” and “feed efficiency” from the labels of medically important antimicrobials. Animal drug sponsors, in cooperation with CVM, are currently changing the labels for their products so that production claims such as “growth promotion” or “feed efficiency” will be gone from labels, thus those uses will no longer be permitted. These changes will have a significant effect on the animal production industry. We believe that you, in your role as a County Agricultural Agent, can help animal producers learn about the changes and how to comply. Animal producers must have a VFD order – issued by a licensed veterinarian, operating under a veterinarian-client-patient relationship – to use a feed with a medically important antimicrobial. (To find out more about veterinary-client-patient relationships, see Guidance for Industry #120, which you can get to from the VFD page listed below.) The feed distributor that the producer works with must receive the order before releasing the VFD feed to the animal producer. The veterinarian can, for example, give the producer a second copy of the order (one for the producer to keep, and one for the producer to give to the feed distributor), or the veterinarian could send the order directly to the feed distributor. The animal producer must use VFD feeds only in accordance with the VFD order. In other words, the producer can feed only those animals identified by the order, and only during the time period specified in the order. Feeding animals other than those specified in the VFD order or feeding them beyond the expiration date of the VFD order is considered an “extra-label” use of feed. That’s an illegal use. Once the order expires, if continued treatment is required, the animal producer must get a new VFD order from the veterinarian. We understand that there are some questions concerning the use of antimicrobials in feed for show animals, including animals used in FFA and 4-H shows. If you or the animal producers you work with have specific questions about the VFD rule and show animals, please send those questions to this e-mail address: AskCVM@fda.hhs.gov. Your questions will be promptly answered. The changes in the VFD rule will help FDA address the issue of antimicrobial resistance. In principle, giving antimicrobial drugs to food-producing animals at low levels for long periods of time and giving the antimicrobial drugs to large numbers of animals may contribute to the development of antibiotic resistance, which makes diseases caused by resistant bacteria more difficult to treat. Finding antimicrobials to treat a disease is far more difficult when the disease is caused by resistant bacteria. A veterinarian’s involvement is important because veterinarians have the medical training necessary to diagnose the disease and to identify the appropriate antimicrobial for the specific situation. The veterinarian’s involvement will help to ensure judicious use of antimicrobials. Here’s how you can find out more about the VFD rule. More information, including brochures in both English and Spanish for producers, veterinarians, retailers, and distributors, is available on FDA’s VFD page: http://www.fda.gov/animalveterinary/developmentapprovalprocess/ucm071807.htm. (Information about the reasons for the change is in Food and Drug Administration Guidance for Industry #213, which you can find here http://www.fda.gov/downloads/AnimalVeterinary/GuidanceComplianceEnforcement/GuidanceforIndustry/UCM299624.pdf.) Should you have additional questions, please contact AskCVM@fda.hhs.gov. And, for other information about safe feed, please come to www.FDA.Gov/SafeFeed, a site maintained by CVM’s Animal Feed Safety System Team. Sincerely, The FDA CVM Animal Feed Safety System Team