The author is writing to James Jones about the discrepancy in filing deadlines for tax returns for farmers. They explain that farmers have to pay PICA tax and file a #943 tax return by January 31, and also file a #1040 tax return for Social Security self-employment tax by March 1. The author suggests that having both deadlines on the same date would be more convenient for farmers and accountants. They ask for action to be taken to correct this issue.