Lincoln (also Lincoln City) is a small unincorporated community in northern Sussex County, Delaware, United States. It is part of the Seaford, Delaware Micropolitan Statistical Area. The planner that originally laid out the town planned for it to become the county seat. Lincoln lies on U.S. Route 113 between Ellendale and Milford. The town was never incorporated, however streets were laid out and several businesses and residences came, surrounding the current Norfolk Southern Railway line. Lincoln is the headquarters of the Delaware Coast Line Railroad. Recently there has been a push to incorporate Lincoln, primarily for two reasons. First, the city of Milford is quickly growing towards Lincoln and could eventually envelope the town. Secondly, the Delaware Department of Transportation is developing a Milford By-Pass for US 113 that could divide the small community of Lincoln, effectively cutting off neighbors from each other, as well as causing the removal of several homes and businesses and at least one of the two schools in Lincoln.
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.