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.
Hilmar (formerly, Hillmar) is an unincorporated community in Merced County, California. It is located 4.25 miles (6.8 km) west-southwest of Delhi, at an elevation of 92 feet (28 m). For census purposes, Hilmar is aggregated with nearby communities into the census-designated place Hilmar-Irwin, California. Hilmar began as a colony of Swedish immigrants in 1917. The first post office opened in 1920. Hilmar was the southernmost station of the Tidewater Southern Railway. The line terminating in the town was considered the mainline of the railroad and was projected to continue south toward Fresno or Bakersfield until the mid 1930s. The line into Hilmar was abandoned in the late 1950s.