Sherry recently received this from the exchange client who was the subject of this debate I had with her CPA on the definition of like kind for poultry houses.  

I thank you for the excellent service you provided us, including the “short course” for our accountant.  He told me later that you had convinced him and that he would have done just what we did.  GREAT !!!!  Look forward to your response.  Thanks again.

I should also point out that I have yet to receive a single note of disagreement over my interpretation of like kind in this regard.

This kind of thing, where I have to educate IRS employees and other tax practitioners on the proper way to handle things, has gone on for decades.  Nobody in the tax profession, especially me, can truthfully make the claim to know everything about the tax laws.  No such person exists.  The laws and rules literally change daily and we all have to learn new things constantly.  However, in situations like this, I can’t help but wonder how many people were the victims of the misinformed tax pros.  With thousands of poultry houses in this area (Tyson country), this easily could have cost a lot of farmers a ton of taxes that could have easily been legally avoided.