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.
Sumner is a city in Bremer County, Iowa, United States. The city is located along the county's eastern border, between Bremer and Fayette counties. The population was 2,106 at the 2000 census. The Bremer County portion of Sumner is part of the Waterloo–Cedar Falls Metropolitan Statistical Area. The community is named after American political leader Charles Sumner. Sumner is home to LifeLine Ambulance, a major manufacturer of ambulances around the country.