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.
Cumming is a city in Warren County, Iowa, United States. The population was 162 at the 2000 census. It is the hometown of Senator Tom Harkin. A part of the Des Moines–West Des Moines Metropolitan Statistical Area, Cumming is considered one of the smallest incorporated suburbs of the metro area. The smallest of all cities in the five-county metro area is Bevington, in Madison and Warren counties, which had a population of 58 in 2000.