Cornell's Department of Applied Economics and Management will hold in-depth income tax schools, to review reporting and management, in New York state during November. Classes will be offered in Binghamton, Batavia, Rochester, Utica and Liverpool (Syracuse).

The schools are designed for accountants, tax practitioners, consultants, lawyers and financial advisers. Topics include: major emphasis on the new tax legislation, individual taxpayer problems, small-business problems, business entities, military personnel, religious institution filings, automobile issues, agricultural issues, retirement and current issues to aid in planning and filing income tax returns.

Instructors will be certified public accountants F. John Schifferli and Joseph A. Bennett; Gregory J. Bouchard of Farm Credit of Western New York; Alice Cooley of the Internal Revenue Service; and Charles H. Cuykendall from Cornell's applied economics and management department.

Classes will be held in the following locations:

• Nov. 5 and 6, Carousel Inn (formerly the Ramada Inn), Binghamton;
• Nov. 12 and 13, Holiday Inn, Batavia;
• Nov. 17 and 18, RIT Inn & Conference Center, Rochester;
• Nov. 19 and 20, Radisson Hotel, Utica;
• Nov. 24 and 25, Holiday Inn, Liverpool.

Advance registration, before Oct. 31, is required, and attendance is limited to the capacity of the meeting room at each location. The registration fee is $255, which includes a comprehensive workbook, noon lunch and refreshments for both days. Classes start at 9 a.m. Qualified participants will receive 16 continuing professional education credits (CPEs). For registration information, contact Cuykendall at (607) 255-2130 or chc4@cornell.edu .

In addition, in-service, one-day income tax schools to review reporting and management will be held in New York state during December. Classes will be offered in Canton, Delevan, Auburn, Owego, Saratoga Springs and Oneonta.

Instructors will be Cuykendall and Chuck Radick, farm accountant and tax specialist, Preston Hollow, N.Y.

The class schedule and contacts are:

• Dec. 2, Best Western, Canton; Bill Van Loo (315) 379-9192;
• Dec. 9, Fire Training Center, Delevan; Joan Petzen (716) 699-2377;
• Dec. 10, Holiday Inn, Auburn; Judith Barry (315) 255-1183;
• Dec. 11, Treadway Inn, Owego; Tina Murphy (607) 687-4020;
• Dec. 17, Holiday Inn, Saratoga Springs; Cathy Wickswat (518) 272-4210;
• Dec. 18, Holiday Inn, Oneonta; Tina Murphy (607) 687-4020.

Advance registration is required. A fee will be charged to include a workbook, lunch and refreshments. Classes start at 9 a.m. Qualified participants will receive eight CPEs.