A farm accountant has reminded me that in his overview or summation of the program, if there is a review and appeal of your tax application, there's no consideration for any appeals. In the final determination, it would be based on the first assessment of your taxes, not on a further appeal process. For instance, if you're doing the further appeal and looking at the negative margin, it would not go into that area where you would have an appeal and it would be reviewed. Is that correct?
On November 7th, 2006. See this statement in context.