In an article in the May 16, 2003, issue of Agricultural Law Digest,¹ which was published in the May 12, 2003, issue of Tax Notes,² an inconsistency in information reporting for one type of government farm program payments was discussed. That inconsistency involved information reporting by the Farm Service Agency of USDA to the Internal Revenue Service and to the taxpayer for benefits received under the federal farm program for “program commodities.”³