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.
Moss Landing (formerly, Moss) is a census-designated place (CDP) in Monterey County, California, United States. Moss Landing is located on the Pajaro Valley Consolidated Railroad 15 miles (24 km) north-northeast of Monterey, at an elevation of 10 feet (3 m). As of the 2005 census, the CDP population was 782. It is located on the shore of Monterey Bay, at the mouth of Elkhorn Slough, and at the head of the Monterey Canyon. It is home to the Moss Landing Marine Laboratories, a multi-campus research facility of the California State University; and the Monterey Bay Aquarium Research Institute, sister organization to the Monterey Bay Aquarium. Moss Landing's most notable landmark is the Moss Landing Power Plant. The natural gas plant, located at the intersection of State Route 1 and Dolan Road, produces 2,538 megawatts, is wholly owned by Dynegy, and is visible from Santa Cruz, California to the north and Monterey, California to the south on clear days. Moss Landing is also the location of the Moss Landing Marine Laboratories research facility, which is sponsored by seven California universities and offers a Masters of Science in marine science.