About ATU
National Registry Statement
Meet Our Instructors
Paul Neiffer, CPA

Paul Neiffer is a nationally recognized expert in agricultural taxation and financial strategy. A seasoned instructor, author, and speaker, Paul trains thousands of CPAs and tax professionals each year on complex farm tax issues, estate and succession planning, and ag accounting. He authors The FarmCPA Report blog and a monthly column for Top Producer magazine and hosts The FarmCPA Podcast. Quoted by The Wall Street Journal, Bloomberg, and Tax Notes, Paul has been instrumental in shaping national farm tax policy, including the Section 199A “grain glitch” fix. When not teaching, Paul enjoys time on his Iowa, Missouri, and Washington farmland, combining his love for agriculture and lifelong learning.
Penny Wade Smith, EA

Penny Wade Smith is a respected educator and second-generation owner of Wade Farm Financial Services in Mayfield, Ky. Specializing in farm taxation, bookkeeping, and succession planning, she has over two decades of experience advising tax professionals who serve agricultural clients. As a national instructor for the National Association of Tax Professionals (NATP), Penny teaches at conferences, webinars, and state events, covering topics like farm taxation, partnerships, S corporations, basis, and depreciation. Her leadership has earned her recognition as the 2019 NATP Chapter Person of the Year and the 2022 NATP Tax Professional of the Year. Outside of her professional work, Penny is a devoted wife, mother, and avid gardener who brings the same care and dedication to her teaching as she does to her community
