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Why are more veterinarians r e c o m m e n d i n g t r i p l e c r oW n ® s e n i o r ?

here’s What makes triple croWn senior better than the leading brand.

Better quality fiber in a fixed formula. Shredded beet pulp is the primary fiber source on an ingredient list where each item is listed instead of hidden within generic terminology like “forage or roughage products.” Guaranteeing 10% fat. Almost twice that of the competition. Use of digestive enhancements. Yeast cultures, Probiotics, Organic minerals (including organic selenium), aid in protection from pathogenic bacteria and mycotoxins. Also provides an improved Omega-3 fatty acid profile with the addition of flaxseed. Low soluble carbohydrates. Average of 11.7% NSC as measured by Equi-Analytical Labs.

Distribution is continually expanding and now includes most of the United States and parts of Canada. For more information on Triple Crown products and for dealers near you, call 800-451-9916 or go to

Illustration ©2009 R. Monticelli

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She’ll never forget her firSt fir kiSS SS.. SS enSure that her beSt friend today will remain with her for yearS to come. For nearly 100 years, Southern States has been formulating the finest feeds available. And with our new Southern States® Legends® Show and Pleasure feed, you can provide your horse with the protein and fat content he requires—no matter the age or breed. Our 11% protein/6% fat formula was specially designed to promote a calmer disposition, healthy hooves, a shiny coat, and better overall body condition—leading to a longer, healthier life for your horse. Available in pelleted and textured forms at your local Southern States store or Agway dealer.

© 2011 Southern States Cooperative, Incorporated. All Rights Reserved. Southern States® Legends® and Controlled Carbohydrate Technology™ are trademarks of Southern States Cooperative, Incorporated.



off any bag of Southern States® or Legends® Horse Feed

coupon valid 7/1/10 – 6/30/11 at participating Southern StateS and agway locationS only

Limit 1 bag per customer per visit. Coupon not valid on previous purchases. Coupon has no cash value. Coupon is subject to state and local taxes. Void where prohibited by law. Original coupon only - coupon may not be mechanically reproduced or altered. Independent Dealers: send redeemed coupon and copy of sales receipt to: Corporate Marketing – SM, P.O. Box 26234, Richmond, VA 23260. 17500011. EV.

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WHY IN 60 DAYS. With a 116-year history of perfecting feed, it’s no wonder so many animal owners put their trust in Purina® feed. That’s why we’re so confident in our feed. See for yourself and take the Challenge.* Try Purina® feed for 60 days — you’ll see the difference in your animals or we’ll buy it back.** Get from $5 to $20 off Purina® feed when you sign up. Plus, you’ll receive quarterly coupons for $2 to $5 off through our Purina® Difference Rewards Program. Visit for details and to sign up. And start saving on Purina® feed today.

*New feeding programs should change gradually so as to not cause digestive upset. Recommendation: make the feed changes over a seven-day period. (See website for details.) **For refund on Challenge offers, proof-of-purchase needed. See website for details.

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Authorized Purina® Dealers in Your Area ALABAMA C & R Feed & Supply 22735 US Highway 231 North Ragland, AL 35131 (205) 338-4342 Phenix Senum & Western Store 3768 Opelika Road Phenix City, AL 36870 (334) 298-6009 Sikes Pet & Farm Supply, Inc. 1780 B East Glenn Avenue Auburn, AL 36830 (334) 502-2469

Hardee Ranch Supply, Inc. 1203 Highway 17 South Wauchula, FL 33873 (863) 773-4322

Sunset Feed & Supply, Inc. 7650 SW 117 Avenue Miami, FL 33183 (305) 271-0341

Carolina Town & Country 710 East Main Street Sanford, NC 27330 (919) 776-2790

Hole In The Wall Feed 9022 Atlantic Avenue Delray Beach, FL 33446 (561) 499-0250

Town & Country Feed & Supply, Inc. 16133 Jupiter Farms Road Jupiter, FL 33478 (561) 746-0433

Chadbourn Feed Service, Inc. 207 West 1st Avenue Chadbourn, NC 28431 (910) 654-3057

Lays Feed & Western Wear 5530 Old Highway 37 Lakeland, FL 33811 (863) 646-1003


Mary Feed & Supply, Inc. 12905 W Okeechobee Rd., #3 Hialeah Garden, FL 33018 (305) 556-7620

Alachua Farm & Lumber, Inc. 14101 NW 145th Avenue Alachua, FL 32616 (386) 462-3003

OK Feed Store 22801 SW 177 Avenue Miami, FL 33170 (305) 246-3333

Chiefland Farm Supply 215 East Rogers Boulevard Chiefland, FL 32644 (352) 493-4294

Orange Hill Express 982 Orange Hill Road Chipley, FL 32428 (850) 638-9505

County Line Feed & Supply, Inc. 9293 State Road 7 Boyton Beach, FL 33437 (561) 204-4884

Red Barn Feed & Supply, Inc. 12948 Okeechobee Boulevard Loxahatchee, FL 33470 (561) 790-0004

Diamond R Fertilizer Co, Inc. 321 State Road 207 East Palatka, FL 32131 (386) 325-7992 Finish Line Feeds, Inc. 145 SW Third Avenue Dania, FL 33004 (954) 920-1414 Ace Hardware Feed and Marine 13364 Lincoln Road Riverview, FL 33569 (813) 236-1885 Grifs Western, Inc. 6211 Orange Drive Davie, FL 33314 (954) 587-9000

Sanders Farms of Ocala, Inc. 5950 SW 6th Place Ocala, FL 34474 (352) 873-8660 Sparr Building & Farm Supply 13033 NE Jacksonville Road Sparr, FL 32192 (352) 622-7063 Sparr Building & Farm Supply 6000 Signature Drive Wildwood, FL 34785 (352) 330-1718 Sparr Building & Farm Supply 240 S Main Street Williston, FL 32696 (352) 528-6177

Woodville Ace Hardware, Inc. 9382 Woodville Highway Tallahassee, FL 32305 (850) 421-9000 GEORGIA B&S Feed & Farm Supply, Inc. 1750 Highway 21 North Springfield, GA 31329 (912) 754-3439 Baell Mercantile Co., Inc. 550 First Street NE Moultrie, GA 31776 (229) 985-5151 Country Living Hardware, Inc. 4336 Cornelia Highway Lula, GA 30554 (770) 869-3023 Deason’s Farm & Garden 30 Railroad Avenue Royston, GA 30662 (706) 245-5001

Milam Hardware 315 Highway 117 South Burgaw, NC 28425 (910) 259-5200 Mountain Valley Country Store 670 Highway 69 Hayesville, NC 28904 (828) 389-1402 Piedmont Feed & Supply, Inc. 4805 NC Highway 54 West Chapel Hill, NC 27516 (919) 942-7848 PL Woodard Co. 108 E Barnes Street Wilson, NC 27893 (252) 243-2045 Warner Feed 7915 Lancaster Highway Waxhaw, NC 28173 (704) 243-3011 SOUTH CAROLINA

Farmers Seed & Feed 206 N Hampton Street Americus, GA 31709 (229) 924-4298

Boots, Bridles & Britches/Aiken 1310 E Pine Log Road Aiken, SC 29803 (803) 643-1717

Wallace Farm & Pet Supply, Inc. 4343 Highway 27 Bowdon Junction, GA 30109 (770) 834-9100


NORTH CAROLINA Carolina Grain, Inc. 2500 Fayetteville Road Lumberton, NC 28358 (910) 739-3487

Hall’s Feed & Seed 155 East Highway 72 Collierville, TN 38017 (901) 854-5739 R & J Feed Supply Co., Inc. 1030 S Highland Avenue Jackson, TN 38301 (731) 427-3548

Suburban Feed 9722 State Road 52 Hudson, FL 34669 (727) 868-4260

© 2010 Purina Mills, LLC. All rights reserved.

47700_SE_HP_Ad_SHC.indd 1

See it at 2/15/111110:26 AM • March 2011 Page • SHC

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FQHRA FQHRA invites all stallion owners to call Randy Henry at (850) 206-6955 or email Randy at (nogota1@yahoocom) or call Bill McKibbin at (352) 266-3243 or email Bill at if you would like to donate your stallion to the 2011 FQHRA Stallion Service Auction. The 2014 FQHRA Stallion Stakes Futurity could easily be a $75,000 to $100,000 added race for the progeny of the stallions that sell in the 2011 FQHRA Stallion Service Auction. FLORIDA HORSE SALES All Breed Registered Sale in Ocala, Florida at Southeastern Livestock Pavilion. Pat or Ron Sanders 352-544-0170 March 12, 2011 April 9, 2011 May 14 2011 GuLF CEnTRAL HORSEMAn’S ASSOCIATIOn Open shows the 1st Saturday of every month. Jon Archer Arena, Mobile, Al. Judged events start at 9 am with halter, english, western, trail, reining, and gaited classed being offered. Timed events start at 6 pm with Stakes, barrels, pole, barrel weave and arena race being offered. 251.656.6803 www.gulfcentralassociation. DIAMOnD D RAnCH Rodeo Camp June 13-17 Barrels, poles, roping, goat tying and some cutting !!! Wens. night trail ride to and attend church service at nolan Ridge Church located In THE JEnnInGS FOREST. OVERnIGHT with your horse $590 ours $650 plus tax Sign up 904 289-9331 or Limited HOLD your SPOT $214

THE S. CAROLInA QuARTER HORSE ASSOC. The South Carolina Quarter Horse Association has there first horse show of 2011 upcoming in March. The 2011 Southern Gold Classic will be held March 18-20th at the SC Equine Park at 443 Cleveland School Rd in Camden, SC. The show will feature a full slate of classes including wp, hus, over fence classes as well as cattle events and reining. For more information, email or contact Jackie Barnes at (843) 607-5614. SOuTHERn CuTTERS SuMMER SERIES Southern Cutters Summer Series - August 27th, 28th, & 29th 2011. Southeastern Arena, unadilla, GA. Shows start each day at 8:00 A.M. TRIPLE M SALE CO Triple M Sale Co - Horse Sale in Canton, Mississippi - 2nd Sat of each month. Located @ the former Ms Livestock Producers barn on Hwy 22 W. Tack sale @ 12:00 noon, Horse sale @ 3:00 P.M. Livestock is accepted from 2:00 P.M. on Friday until the end of sale on Sat. 2011 Sale dates: Feb 12, Mar 12, Apr 9, May 14, Jun 11, Jul 9, Aug 13, Sept 10, Oct 8, nov 12, Dec 10For more info contact Tony McDaniel @ 601-4166076 MISCELLAnEOuS March 26, 2011 TAKE A FREE RIDE on a smooth-gaited Paso Fino at the GA Paso Fino Horse Association’s 8th Annual Open House, Clinic and non-Pointed Fun Show, 9am-5pm, March 26, Chicopee Woods Agricultural Center, Gainesville, GA. “You Can Train Your Paso Fino” clinic with clinician Cary Hardiman; enjoy our Paso Fino fun classes Page 19 • SHC • March 2011

and games on horseback. Contact: Gwyn Wright (256) 828-1060 or paso64@mchsi. com. (Visit us at May 13-15, 2011 EXPERIEnCE “THE SMOOTHEST RIDE” at GPFHA’s Four-Beat Jubilee Paso Fino horse show, May 13-15 at Chicopee Woods Agricultural Center, Gainesville, GA. Admission free; ask about demo rides, horses for sale. Classes begin Fri 9am, Sat/ Sun 10am. Gwyn Wright (256) 828-1060 or Greg Willis (706) 782-6004. (Visit us at Run For The Bucks 4D Barrel Race April 7-10-2011, Perry, Georgia Jeanette nelson 478 456-7285 RuSTY GuY HORSE SALE Held at Houston County Farm Center, Dothan, Alabama March 4, April 1, May 6, June 3, no sale in July, August 5, September 2, October 7, november 4, December 2, Contact Debbie Guy @ 229-977-7221 or 229-859-2248


I am somewhat involved with QH racing in Florida so I can answer your questions on that plus your veterinary question. The way the rules for accreditation are set up in Florida with the Florida Quarter Horse Racing Association, you can bring that mare to Florida to have her foal and as long as you breed her back to an Hi Doc, accredited I bought a real nice Florida stallion, the mare off the track this foal she is year. She is a grade 2 carrying can be stakes winner and in foal to a very an accredited good stallion. I had heard quarter Florida bred. horse racing was about to take off Then the foal that she has in 2012 can in Florida and that you were be born in Georgia at your involved so I thought you might farm. As long as you do be the person to ask. I live in the paperwork and pay the Georgia. appropriate fees, both babies will I really want to get involved be accredited Florida breds. You in a state bred program but I don’t will then be eligible for breeders like the idea of boarding my mare awards when the babies race in in another state for a variety of 2013, 2014 and after. If you reasons and Georgia doesn’t have happen to still own the babies then you will also be eligible for horse racing even though I did accredited Florida bred owners hear that our governmental awards every time they race. If leadership may be seeing how you decide to sell the baby in a many jobs a breeding industry can sale, you should receive more create and we may have a decent money for it because it is an shot at getting QH racing in accredited Florida breds. Georgia. Some of the races written are also “Florida Bred preferred” In the meantime, I would which helps make sure you get to like the foal this mare is carrying enter the races. Of course even to be an accredited Florida bred. I though having n accredited Florida bred makes it easier to get have one other question. Since I into races, you don’t want to hurt have been keeping my mares in your horse by racing it too often. other states and have not done that Some people might be tempted to enter their horses back week after before, what is the best way to week. That is bad for the horse make sure everything goes right and they don’t usually perform with the foaling. very well anyway so there is really no need to do it. For the


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safety of the horse you really want to wait about 14 days plus or minus to race him again. If the horse is closely monitored and checked out very well in special circumstances, it may be ok to shorten that time span some but not on a consistent basis. That answer may have been more than you wanted but I think that covers it. For question number two, the very best way to make sure everything goes well with the foaling is to let the mare have her baby with an equine professional that is very experienced in foaling and neonatal care. Most of the time in your area, that is going to involve taking your mare to an equine reproductive center and letting her foal there. Most reproductive centers have foal alarms that are sutured in to the mare’s vulva. When the mare starts to have her baby, it trips an alarm that calls the veterinarian’s phone so that he/she can be there for the birth in case something goes wrong. Most of the time equine births are uneventful but when there is trouble, there is usually lots of it. Many times someone being there to clear the nasal passages or to give the mare a little help getting the baby out prevents a lot of problems and expense. Good luck with your mare and foal. I hope you have a winner in a couple of years

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Donkeys 2005 Mammoth Jack. Sorrel, handsome, gentle, easy to handle, stands for farrier and vet. uTD shots and coggins. Ready for the 2011 breeding season. $600 229-567-9024 leave message Miscellaneous Steel truss pole barn kit. Great for horse barn, hay shelter, etc. Everything included. 478-984-4447 Safe-T-Mill Treadmill. In good shape - always been under a barn. $1750.00 Phone 334-701-3061 Silver Spur Riding Club, East Dublin, GA Accepting 2011 memberships. 1000 acres of easy trails, central campground with water and electrical hook-ups, bath houses, shelters. Picket your horses. Open year round. Ride at your leisure. Visit www. for details. Hay for Sale - Rebecca , Georgia - square bales and round rolls.we will deliver or pick up. 4.00 square, round 55.00 . square are 75lbs round 1500lbs . call 229-326-2471 larger orders will discount price Dirty Horse Blankets? Rosie’s Blanket Wash offering Wash/Dry; Repair and Waterproofing services. for our pick up locations and dates. Rosemary Spence: 678-618-2282 McDonough, GA. Close to the International Horse Park if you are showing bring your blankets. SAnTA FE HORSE TRAnSPORT: Weekly runs from Ocala to all Florida, Louisiana and Texas. An Ocala based company. (352) 390-7788 www.SantaFeHorses. com Hay’all Looking to sell some real good orchard, tim, blue grass mix in large bales (800 lbs.) can deliver to Ocala area + large loads to anywhere Florida Lowest price on good imported HAY’ALL. Call John or Rachel 352-875-7888 Dogs ADORABLE Mini Dachshunds, 3 dapples, 2 black & tan TAKInG DEPOSITS now, call today 863-5584671 Will go fast. AKC Reg. Australian Shepherd puppies. Championship breeding. whelped 1/9/11.5 males & 3 females, shots/ wormed/docked/declawed/vet checked. $350/$450 Taking deposits now call 601-835-7429 Australian Shepherd puppies. Registered. Standard and minis, all colors. 850-612-2757 or 850-956-2553. Quality CKC registered Australian Cattle Dogs (Blue Heelers) puppies from working stock. Parents used to work cattle, goats, and horses. Great temperaments. Current on vaccinations and deworming. Health guaranteed. Located in Columbus, Georgia. Both parents on site. Contact Rick at 706-323-4321 $400.

Equine Samples Farrier Service. Servicing the South & East Atlanta area Offering Hot and Cold Shoeing Mules, Drafts, Donkeys, Mini’s & Horses Call to schedule an appointment. Chris Samples 256-490-0124 “OWn son of Dual Rey out of our nCHA Champion Cutting Mare Bingo Quixote; two OWn daughters of Freckles Playboy; an OWn daughter of Doc’s Hickory out of champion Bingo Quixote; an OWn daughter of High Brow Hickory out of Watch Bingo Play; six OWn daughters of our stallion Smart Little Bingo most out of our daughters of Freckles Playboy; a gelding by our son of Dual Rey out of our Freckles Playboy daughter. They are priced from $2,500 to $15,000. Their current photographs and additional information are available at our website, We can be reached by phone (334) 6829448 or by email ( We would welcome the opportunity to meet you at our home in Camden, AL, and to show you our horses. 2009 buckskin filly out of Lucys Doc and Blondys Gold Jewel. Great conformation, true buckskin color with the looks to match. Barnesville, GA $2500 OBO. 678-641-5555 Visit web site at 2009 bay filly out of Lucys Doc and Viva La Vantage. Pretty filly with a lot of potential. Barnesville, GA $1000 OBO. 678-641-5555 Visit web site at www. TOO MAnY HORSES. ALL LA. BRED RunnInG QuARTERHORSES. T.BMARES,YEARLInGS,TWO YEAR OLDS, HATCHER DAIRY FARM, KEnTWOOD,LA 70444 985-229-8361 2008 bay filly out of Lucys Doc and Viva La Vantage. Very fast and athletic filly. Barnesville, GA $1500 OBO. 678-641-5555 Visit web site at 2008 bay gelding out of Lucys Doc and Blondys Gold Jewel. Western pleasure prospect. Very pretty mover. Barnesville, GA $2000 OBO. 678-641-5555 Visit web site at 2006 AQHA gelding For Sale “Apache Joe Vaquero” Bay Gelding 2006Reg. AQHA Reg. ASHA(Gila McCue Hancock x Whipps Hancock Drift) excellent ranch/rope/versatility show horse arena and pasture work on cattle Beginning Reining training extensively trail ridden VERY BROKE SuPER GROunD MAnnERS Has been shown and taken to the rope pen $7500 (770)548-3674 AQHA Mare For Sale “”Sunshine”” 11 year old reg. AQHA mare (Blackamoor Star x Sheza Pistol Bit Too). Can be ridden English or western. Great lesson horse prospect. Has been worked in the rope pen. Trail ridden. Sweet girl, good ground manners, no vices. $3500 (770)548-3674

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Arab Gelding For Sale “”Titan”” - 11 year old, Reg. Arabian, Excellent lesson horse prospect.Ridden English and western. nice collected jog/lope. lower level dressage horse or practice horse. no vices and good ground manners. $4,500. (770)548-3674 nbphorses@ STAnDInG AT STuD: MCB Sunkindawonder 2000 Palomino. Sire: Sun FROST Dam: Wonders Belle x Wonder Otoe. All around performance- top 10 finish heading and heeling at AQHA world. 2011 Fee: $750 multiple mare discount and early booking discount before Jan 1,2011 8506436233 8yo gelding heel horse $2500 8506436233 4 yo grandson of Frenchmans Guy. Started on barrels, poles, and cows. $4000obo 8506436233 Louisiana bred filly for sale. Out of a Mr Jess Perry mare that is a half sister to the producer of the winner of the 2011 Mardi Gras Futurity, first foal. She is big, balanced, and correct. $15,000 229-740-2536 Louisiana bred Heza Fast Dash yearling for sale, first foal out of a SI93 Corona Cartel mare. $10,000 229740-2536 AQHA Broodmares for sale - Halter and Performance bloodlines. Prices do not reflect quality - just economy and horse market. Mr. Impressive, Telusive, Mr. Conclusion just to name a few. 4 years and older - all are open - prices range from free (to approved homes) to $1500 - no reasonable offer refused - may trade for something that doesn’t eat. email or call 850-545-2652. Cocoa Beach. Speed-bred aqha yearling sorrel filly, blaze face with 3 stockings sired by; Docs Gettin Restless si98 by Reckless Dash, out of Go Bandi, a good Hear The Band daughter, 2nd dam is AA si87 by Chargin On by Tiny Charger, 3rd dam is AAA si 95 graded stakes producer by Mr. Kid Charge. This filly is straight and correct, she is halter broke and gentle.She is a registered florida bred #85. $1500.00 please call Randy Henry 850-206-6955 DeLeon Springs Fl. Speed-bred aqha yearling sorrel filly, sired by; Identity Theft si103 graded stakes winner by Fishers Dash, she is out of Streakin Rona si89 by running champion and champion sire Ronas Ryan si105, 2nd dam is AA si88 by Streakin Six, 3rd dam by Some Kinda Man. This filly is gentle and halter broke, straight and correct and has dna, is registered florida bred #86. $3500.00 please call Randy Henry 850-206-6955. DeLeon Springs Fl. Rarely Gone - Speed-bred aqha 2-year old sorrel filly, with blaze face and 2 ft socks and 2 rear stockings sired by; Papa Larry si 90 graded stakes placed by running champion and champion producer Mr. Jess Perry si113, out of Exceptionally Rare AAA si90 by champion Rare Form si120, 2nd dam is AAA by Rocket Wrangler, 3rd dam by Alamitos Bar. She is straight, correct, gentle and halter broke, and has dna. She is registered Florida bred #25. $2500.00 please call Randy Henry 850-2066955 Deleon Springs Fl.

Pretty - 2005 Buckskin Mare. Beautiful mare. Own daughter of Doctor Wood. Ready to ride or breed. Asking $2000. For more information, call 334-722-7222 (daytime) or 334-566-7786 (after 7 p.m.). Oneder - 2002 Big Brown Beautiful Gelding. Out of son of Doc Bar and a Haidas Little Pep mare. Has been shown successfully on the cutting horse circuit. Still eligible for the $5000 novice non Pro. Asking $20,000. Serious Inquiries Only Please. Call, 334-7227222 (daytime) or 334-566-7786 (after 7 p.m.). Jerry Lynn - 2005 Sorrel Mare. Out of Solo Solano. . Has had 2 years cutting horse training. Has lots of cow. Would make a great team penning horse, ranch horse, working cow horse. Has a great handle and is very broke. Asking $5000. For more information, call 334722-7222 (daytime) or 334-566-7786 (after 7 p.m.). Glo - 1994 Sorrel broodmare. Own daughter of King Glo Solano and a Doc O’Lena mare. Great broodmare. Has had a baby every year. Easy to breed, easy to keep. Asking $3500. For more information, call 334-7227222 (daytime) or 334-566-7786 (after 7 p.m.). Funny Face - 2005 Sorrel mare. Out of a son of Freckles Playboy and a King Glo Solano mare. Has had 2 years cutting horse training. Has lots of cow. Would make a great team penning horse, ranch horse, working cow horse. Has a great handle and is very broke. Asking $5000. For more information, call 334-722-7222 (daytime) or 334-566-7786 (after 7 p.m.). Elmyra - 2008 Bay Mare. Excellent bloodlines. Out of a son of Doctor Wood and an own daughter of Freckles Playboy. Just started her career as a cutting horse. Has had 60 days riding. Has lots of show horse potential. Asking $3500. For more information, call 334-7227222 (daytime) or 334-566-7786 (after 7 p.m.). Cutis - 1989 Bay Gelding. Own son of Freckles Playboy. Wonderful Cutting horse gelding. Can teach anyone to cut! Hi-point horse with several associations and lifetime earnings over $14,000. Despite his age, still in great condition, very sound, and no vices. Has many horseshow years left. Asking $6500. For more information, call 334-722-7222 (daytime) or 334-5667786 (after 7 p.m.). Butternut - 2002 AQHA Sorrel Broodmare. Will produce great cow-horse prospects. Own daughter of Solo Solano and out of a Haidas Little Pep mare. Asking $2500. For more information, call 334-722-7222 (daytime) or 334-566-7786 (after 7 p.m.).

Boots - 1997 Red Roan Gelding. Ready to go show! Own son of High Brow Hickory. Great cutting horse. Would be great for a youth or amateur rider. Can teach anyone to cut. Has $3500 lifetime earnings. Still eligible for $5000 novice non pro. Very sound. no vices. Asking $18,000. For more information, call 334-7227222 (daytime) or 334-566-7786 (after 7 p.m.). 2002 APHA Bay Overo Gelding. Rides Western and English and Jumps. Has been shown. Asking $3500.00 obo. Call 229-873-2773 7 Missouri Fox Trotting Horses For Sale. 2 broke, 2 started. Great bloodlines. nO REASOnABLE OFFER REFuSED. Gainesville, GA. Mike (770)983-9058 Born 3-20-05 Reg. Walkaloosa, Spanish Jennet, and national Single footing. Chelsea is 14 hands 5 years old Red Dun Mare. Ready to start undersaddle. Ground manners, trailers, and baths. 706-819-8047 or AMHA 2008 chestnut colt, 32”. Has one blue eye. Handled daily. Will make a good pet or driving prospect. Very sweet and refined. Make Offer Dahlonega, GA 706-867-9073.” MISTER RAPT HIM RITE 14 yr old gray stallion-16.2 H-Grandson of Reynolds Rap - Earner of 31.5 AQHA Halter Points - Easy Breeder-Will Collect - www.booth $2,500 - 731-772-0246 or 731-780-2641 KEnTuCKY BREEDER YEARLInGS Incentive Fund Yearlings for Sale - Sire-Mister Rapt Him Rite-Yearlings are paid up in the AQHA Incentive Fund & the Kentucky Breeders Fund - several grays, chestnut & bay roan - $1,750 - $3,500 - 731-772-0246 or 731-780-2641 AMHA 2009 dark dun chestnut colt. Has two blue eyes and should mature around 30” Handled daily. He is show quality and stallion prospect. $600 OBO Dahlonega, GA 706-867-9073.” AMHR 2009 dun filly. One blue eye w/blaze. Should mature 32” or less. Handled daily, stocky build, Komoko and Dell Tera bloodlines. $1000 OBO, Dahlonega, Ga 706-867-9073.” Boarding JuMPERFORMAnCE HORSES. BOARDInG/ TRAInInG FACILITY 21 ACRES In JEnnInGS FLORIDA. EnDLESS TRAILS In THE WOODS ALOnG THE ALAPAHA RIVER. CuRREnTLY A 3 STALL BARn. 5 BIG TuRn OuTS, WITH OR

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WITH OuT OTHER HORSES. 2 POnDS,OnE THAT IS SWIMABLE FOR YOuR HORSE. TRAInInG IS ALSO AVAILABLE, BARREL,JuMPER OR ALL AROunD PERFORMAnCE HORSES. FOR MORE InFORMATIOn, CALL JEnnAH AT (229) 539-0740 Training Will gentle-break two-year olds any breed,forty years experience , Ed Whitehurst, Blakely Ga 229-768-2560, price reasonable. Horse training $135 per month mules $200 per month 256 590 7283 Saddles new Dale Chavez 16” show saddle. never been on a horse, tags still attached. Fully carved with double skirt and exquisite silver. Horse died. Purchase price $4200. asking $2800. north Carolina 910-947-1875 Dale Chavez 16” show saddle. Lots of silver. Excellent condition. $2300. Dawsonville, Ga 706-216-6807 Trailers 2003 exiss trailer 3 horses stock combo asking $10,000 of best offer - Contact -John Spooner 229-246-6416 leave a message. MOVInG, MuST SELL l998 Exiss aluminum 3 horse slant gooseneck trailer with A/C and weekend package. Excellent condition. 229-649-8093. 4 h/ Bunk bed LQ -loaded in Florida - $ 30,000 - 40 foot total length with 20’ Living quarters. Has couch and table that turns into a bed, 2 bunk beds, kitchen, large bath. Has mangers and lots of storage. Ramp & saddle /tack compartment in back, Hay rack, and much more. call for any questions or info. 863-5584671 email have photos available Tack Matching Circle Y head stall, show reins, Silvercutter snaffle bit, and silver show curb strap. never used and the price tags are still attached. Purchase price $470 asking $325. north Carolina 910-947-1875

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“Offers in Compromise” Policy of IRS


here are many websites and radio advertisements that offer services to help “compromise” IRS tax bills. Many of these offers make dubious claims, and can entail upfront costs that exceed the results produced. Some of these promoters advertise that they can settle your tax debt for “pennies on the dollar,” which is a false and misleading claim. If you receive a tax bill from the IRS-after an audit, for example, or if you have entered into an agreement to settle a tax dispute with the auditor, IRS Appeals or the u.S. Tax Court, it is still possible to further compromise the amount due. This can be accomplished through the IRS Offers in Compromise procedure. If a large amount is at stake, it is advisable to have a tax attorney assist you. The IRS will entertain an offer in compromise, in which you offer to pay a negotiated percentage of the amount that the IRS claims is due, if one of two grounds exist: (1) There is some doubt as to collectibility because of some type of economic hardship, e.g., the taxpayer does not earn enough money to pay the bill; or (2) there is some doubt as to liability, for instance, there are some legal issues outstanding. A compromise enables the taxpayer to pay less than the total tax liability due. The compromise is sometimes to the advantage of the IRS because this enables the Government to avoid the expenses and troubles of collection or litigation. During an audit the revenue agent will not normally initiate a discussion about compromise. However, it is always permissible to initiate a conversation about entertaining an offer in compromise with a revenue agent towards the end of an audit. I usually initiate the discussion once I have facts that will support a compromise (such as legal points concerning doubt as to liability). However, often revenue agents are more interested in assessing the full amount rather than entertaining a compromise, so that it is necessary to await the tax bill and then file a formal Offer

in Compromise claim (see below). Many times the basis for a compromise is doubt about the liability rather than inability to pay. Most of the compromises I have handled involve taxpayers who believe they have been unfairly assessed more than their fair due of taxes. There is no requirement that the taxpayer be insolvent in order to compromise taxes; however, incapacity to pay may also form the basis of a compromise. The most common basis for a compromise is that collection of the tax would create economic hardship, or exceptional circumstances exist. Compromises are also available in situations of possible criminal liability or fraud. The Attorney General’s office must approve any compromise of criminal cases. Specific penalties are also susceptible to compromise. Sometimes the compromise involves an agreement for the Government to discharge its tax lien. This is a crucial element. A compromise offer must be submitted on Form 656, “Offer in Compromise.” Sometimes the compromise may include an installment payment agreement. The IRS recognizes that individuals need funds to provide for basic living expenses. If the offer of compromise is based in inability to pay, a financial statement on Form 433A must accompany the offer. This lists your living expenses. The IRS will consider your assets, your future income, the amount collectible from third parties, and assets or income that are outside the Page 28 • SHC • March 2011

country. The most favorable terms for a compromise involve an agreement to pay the compromised amount in five or fewer monthly installments. (This is called a “lump sum cash offer.”) Expedited processing can be requested if the taxpayer has a need to resolve a tax liability by a specific date. This sometimes is needed if the taxpayer has a pending business transaction that requires him or her, as a condition to the transaction, to resolve a tax liability. Larger settlements (in excess of $50,000) must be approved by the Chief Counsel of the IRS. The IRS can later set aside a compromise if false information or documentation was supplied with the offer, or if the taxpayer concealed assets or the ability to pay. The compromise must be accepted by authorized officials in order to become binding. An attempted informal settlement by a nonauthorized official is not binding on the Government. The compromise is considered accepted when the IRS issues a written notification of acceptance.

[John Alan Cohan is an attorney who has worked in the livestock, farming and horse industries since 1981. He can be reached at 310-278-0203, or by e-mail at His website is]

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SHC March 2011  

A monthly quarterhorse magazine.

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