Tax law is the codified system of laws that describes taxes on economic transactions. Tax attorneys advise and represent individuals and businesses on all types of tax issues -- including income tax, payroll tax, property tax, and estate and gift taxes. Tax attorneys ensure that their clients are in compliance with federal and state laws and regulations, and represent taxpayers in enforcement proceedings initiated by the Internal Revenue Service (IRS) and/or state taxation agencies.
Delano (pronounced deh-LAY-noh) is a small city in Kern County, California, United States. Delano is located 31 miles (50 km) north-northwest of Bakersfield at an elevation of 315 feet (96 m). The population was 38,824 at the 2000 census. As of 2009, Delano's population is estimated to be 53,972. It is Kern County's second largest city after Bakersfield. Agriculture is Delano's major industry. The area is particularly well known as a center for the growing of table grapes. Delano is also home to two California state prisons, North Kern State Prison and Kern Valley State Prison. The Voice of America once operated its largest, most powerful shortwave broadcast facility outside Delano at 35°45′15″N 119°17′7″W / 35.75417°N 119.28528°W / 35.75417; -119.28528. However, the Voice of America ceased broadcasts in October 2007, citing a changing political mission, reduced budgets, and changes in technology. Delano's two school districts currently operate eight elementary schools, three middle schools, three comprehensive high schools and two alternative high schools. The city has its own police department and contracts with the Kern County Fire Department for fire services, EMS services are privately provided by local company, Delano Ambulance Service. Delano maintains a "sister city" relationship with the town of Arida, Wakayama, Japan