Here is the latest Iowa news from The Associated Press at 3:30 a.m. CDT

DES MOINES, Iowa (AP) — Federal prosecutors say a northwest Iowa ethanol plant owner has pleaded guilty to failing to pay employment taxes and dumping ethanol into a stream. Randy Less, of Hopkinton, was charged in January with failing to collect and pay to the government federal income, Social Security and Medicare taxes withheld from the wages of employees of Permeate Refining.

DES MOINES, Iowa (AP) — The Iowa Court of Appeals says two men convicted of second-degree murder for their involvement in the mob beating death of a Des Moines man in a downtown parking lot in 2013 will get new trials. The court’s ruling filed Wednesday says new trials are necessary for James Shorter and Yarvon Russell to determine their role in the death of 40-year-old Richard Daughenbaugh.

ALTOONA, Iowa (AP) — An IRS report says that a central Iowa casino owes up to $60 million in back taxes and penalties. The Des Moines Register reports that Prairie Meadows Racetrack and Casino’s board of directors released a 93-page IRS report Wednesday that threatens to revoke its tax exempt-status and a letter protesting federal agency’s actions. Casino officials learned about the IRS’ plans to take away its tax-exempt status May 12, following a year-and-a-half investigation.

CEDAR RAPIDS, Iowa (AP) — A Cedar Rapids highway currently under construction appears on track to open ahead of schedule. Cedar Rapids television station KCRG reports that the first half of the Highway 100 extension could open by Thanksgiving. It had been scheduled to open sometime next year, with the entire project to open in the fall of 2018.