SIOUX CITY, Iowa (AP) — A western Iowa farmer has been given probation for filing fraudulent tax returns. Prosecutors say 65-year-old Kurt Neldeberg was sentenced Monday in U.S. District Court in Sioux City to two years of probation. He also must make full restitution and serve 120 hours of community service. Prosecutors say he failed to report more than $315,000 in farm income from 2009 through 2012 and filed false tax returns. The Whiting resident pleaded guilty.