Westmorland (formerly, Westmoreland) is a city in Imperial County, California, United States. Westmorland is located 8.5 miles (14 km) southwest of Calipatria, The population was 2,131 at the 2000 census. It is part of the 'El Centro Metropolitan Area'. Westmorland is on State Route 86, which was upgraded to a new six-lane highway to reduce its infamous auto accident and fatality risk, while it connects with Brawley, El Centro and Mexicali, Baja California, Mexico. The post office, originally called Westmoreland, opened in 1909, closed in 1912, re-opened in 1919, renamed to Westmorland in 1936. Westmorland incorporated in 1934. From the 1920s through the 1950s Westmorland was the site of illegal gaming establishments and many brothels, but these were later destroyed in an attempt to improve the town's image. Westmorland has dealt with the image of high poverty rates and prior to the 1990s North American Free Trade Agreement (NAFTA) economic boom, a nearly dead farm food shipping industry.
What is tax law?
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.