If you are paying for an individual or partnership for services consisting of rent, board, farrier, vanning, breeding, training, veterinary, outside services and other expenses in which you are not buying a product, but primarily for services, you must issue that individual or business a Form 1099. These should be given by January 31 and sent to the Internal Revenue Service by February 28.

The penalties can be severe if you do not. The Internal Revenue Service has penalties that range from $30 per Form 1099 upwards to $250 for failure to issue a timely Form 1099 to the recipient and the same penalty applies for failure to furnish the Internal Revenue Service a copy. The state of California penalty will come into presence when and if they do a tax examination, your entire deduction will be disallowed for failure to issue the Form 1099.

I strongly suggest that you discuss this with your tax professional and if you do your own tax return, call a professional and see if they can be of assistance.

I received an email from the original ranch saying the mare was being shipped to her ranch and I would have to make arrangements to either leave the mare for next year breeding, give the mare away or make arrangements to have her shipped back to my ranch.

You try to be a good horseperson, and help others, but you never realize how cheap someone is or ranches are. I have had to use a nurse mare twice in the past and made sure that I paid all the costs and the nurse mare was returned in the same condition that I want my horses to be.

Take heed and perhaps you should get an agreement in writing before trying to be a good horseperson.

I was shocked about the dates that might be given Ferndale. It is amazing that in the realm for greed that Stronach would try to destroy a meet that has been going on for decades. Especially when he can operate without those dates and Ferndale can’t.

We watched this year as the Washington Horse Racing Commission cut the dates to Class Three tracks from 18 or 20 to just six days on what is called the Blue Mountain Circuit. The tracks involved were Sun Downs in Kennewick and the fairs in Walla Walla, Dayton and Waitsburg. Sun Downs was awarded the six days, which left those three fair meets without horse racing. Not only a blow to the horsemen, but also to the county fairs and their success for the year.

Things don’t look good for racing in these parts.

Thank you all!

First, it surprised me that the reporter would ask that question, knowing that he is not going to get a positive answer. You don’t change trainers if you are happy and you shouldn’t incite a negative one right after the owner just won the most prestigious race in the world. “I am just tired of trainers that lie and cheat.”

I support him on his vendetta to clean up racing and the black eye that it causes in the industry. I thought his timing might have been a little off, but then, when is the right time. Since it was said on national TV, it certainly brought negative attention to horse racing. Maybe Barry thought this was the best time to expose that black cloud while he had a national audience.

Here at our little Class III track in Kennewick, we experienced our best day ever in pari-mutuel handle: $104,110. There was over $35,000 bet on the Derby alone. The racing commission cut our meet by two weekends, as we used to run five weekends and this year, three. Three other little tracks that made up the Blue Mountain Circuit didn’t get any racing dates this year, so basically our season in Washington is over unless some of these horses go to Emerald Downs, but most won’t be competitive there. The Quarter Horse people have very few options.

Our purse money to the Class III tracks came from Emerald Downs from a very small percentage of their handle. We got .01% of the win/place/show handle from their meet, and none from any exotic wagers. They claimed that their handle was so low that they could not give us money for purses. I heard that there was a law that the Class III tracks were to receive a percentage of off-track handle on Emerald Downs racing, but to my knowledge that hasn’t happened either. Not a very bright future for Washington racing.

On the ctba.com homepage (lower left-hand corner), a poll is asking the above question.

Although certainly not based on a perfect sample or responses, I find it interesting that for the past few days the vote tally has been very close to 50/50 on this question with only 33 votes tallied. Is this something the CHRB is actually looking for, this type of feedback or have they reached a decision that, “what the board feels is correct” should be implemented. Maybe based on the ctba.com poll results no change should be made. Be interesting to see where the CHRB is on seeking the public’s response and if they list or reveal what the public is saying about this.

As I said in my last post, I really wanted to bet on The Factor. When he left the scene, I shifted to Uncle Mo and now comes the news of his scratch due to an intestinal problem. I hope all goes well with him.

They say a racehorse is dangerous in anyone’s hands and Nick Zito is one of the best conditioners around the game. Plus, he has a bona fide runner with Dialed In. He is my pick to take the Roses.

I remember flying down with Jack to the Barretts January sale back in the late 1980s. I had picked out a Never Tabled short yearling in the catalog and went to see him first. I really liked him but, unsure and inexperienced, I waited for Jack to come take a look and give his opinion. Jack showed up; looked at the colt carefully. I impatiently turned to Jack and asked, “What’s wrong with him?” Jack paused a few seconds, turned to me squarely and said, “He’s gorgeous.” Long story short, I bought him for $4,500 and he became my first good horse, competing very well in conditioned allowance fields prior to contracting the dreaded EPM.

Jack remained part of my life, doing castrations on my colts—the last one in Fall 2009 on a Boomerang colt. He left a note on the bill: “Nice colt.” That colt just last Friday broke his maiden in his first start for me in very impressive fashion.

RIP Jack. You and your fabulous eye will be missed.

I generally can come up with a story about some coincidence, so here goes. One night while living in Murrieta, four of us rounders decided to go into Los Alamitos for a night of QH racing. While there, Jim, an old cowboy type, proceeded to take it upon himself to empty the bar, if you know what I mean. We lost track of him until he made an appearance for the last race. He decided to pick a horse to win and bet $20 on its nose.

As he was looking over the field he explained that #6 was the only horse in there that had “the factor.” I finally got him to tell me what “the factor” was. He said, “See how calm he is, and his tail is just hanging straight down and relaxed?” I said yep, and again, “Well, he has the factor.”

He gave me the $20 and I made the bet for him. Then he questioned me, “Did you put it all on his nose?” I assured him with, “Sure, I’m not going to bet against the factor.” This was all going on amongst a lot of laughter.

Anyway, it became post time and then, “they’re running.” When it was all over, #6 was last by at least 25 yards or more. So much for the factor. On the way home, we laughed until Jim fell asleep.

I’m going to keep The Factor in my sights for the Kentucky Derby, and nothing will stop me from putting $20 on his nose. Good luck Bob! I wish he could read this.