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In a six-page letter dated June 22, 1995 (the protest
letter), Mr. Bras disputed Ms. McConaughy’s findings. The
protest letter covered in detail petitioners’ acquisition of the
property in October 1987 and their subsequent use of the land
under the CRP contract. The “Statement of Facts” portion of the
protest letter states:
Pursuant to the CRP contract, as signed by taxpayers on
2/3/88, taxpayers must meet strict conditions in order
to initially qualify and continue to qualify under the
CRP. Among those conditions are the following:
* * * * * * *
3. Based upon their obligation under the CRP
contract, taxpayers have actively maintained their
property using conservation practices and other
farm management techniques. As stated above,
taxpayers’ farming activities are subject to an
annual review by the local ASCS office.
Taxpayers have purchased seeders, tractors, water
tanks, and built fences to prevent adjoining
farmers’ cattle from grazing upon their land.
Seeding the land with grass seed and building
shelter belts is required by the CRP contract.
Taxpayers also have purchased water tanks and haul
water since they do not have water available on a
yearlong basis. They have also purchased a few
goats to prevent the spread of noxious weeds such
as leafy spurge and knapweed. The State of
Montana currently is attempting to eradicate the
spread of these and other noxious weeds. Again,
these expenditures are dictated by the terms of
the CRP contract.
In the initial years of operation, taxpayers paid
wages to employees for the building of the fence
and other farm related work. Taxpayers filed the
appropriate payroll reports with both state and
federal authorities on the employees’ wages.
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Last modified: May 25, 2011