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.
Boca Grande is a small residential community on Gasparilla Island, southwest Florida. Gasparilla Island is a part of both Charlotte and Lee Counties, while the actual village of Boca Grande, which is home to many seasonal and year-round residents, is entirely in the Lee County portion of the island. It is part of the Cape Coral–Fort Myers Metropolitan Statistical Area. Its name - Spanish for "Big Mouth" - comes from the mouth of the waterway, called Boca Grande Pass, at the southern tip of the island. The pass was used as a busy shipping point for many years as the waters in the pass are naturally deep. Processed phosphate from the Bone Valley region would be loaded onto waiting cargo vessels via. the Seaboard Air Line Railway at the dock located on the southern tip of the island. Shipping business to the island declined when the Port of Tampa was later dredged and phosphate shipping operations moved north to locations along Tampa Bay. Evidence of the island's industrial past can still be seen. Space is at a premium in the village of Boca Grande, so many local residents use a golf cart as their main mode of transportation. On any given day in Boca Grande, you will see golf carts, as well as automobiles, making their way throughout downtown. A Lee County ordinance designates all but two streets as golf cart paths. Drivers must be 14 years old to operate a golf cart on these designated streets. Boca Grande also provided the backdrop for Denzel Washington's movie, Out of Time, where the quiet village was re-named 'Banyan Key' in reference to the banyan trees that populate the island. Scenes for the 2006 film based on Carl Hiaasen's book Hoot were also filmed on the island, which was again re-named for the filming. This time it became Coconut Cove. Hurricane Charley hit Boca Grande heavily on August 13, 2004, causing some 20 billion US dollars' worth of damage to Southwest Florida. There were no deaths or injuries on the island, but many buildings were damaged and most of the banyan trees were heavily damaged. Boca is very popular with affluent holiday makers, many of whom keep a second home on the island. There is a degree of animosity between year-round residents and those who come to spend the winter months on the island.