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.
Elberta is a village in Benzie County in the U.S. state of Michigan. The population was 457 at the 2000 census. The village located in the east of Gilmore Township, on the south side of Lake Betsie, which is formed by the Betsie River before flowing into Lake Michigan. The village is on M-22 just south of Frankfort. M-168, one of the shortest state highways in Michigan, extends 0.95 miles from a junction with M-22 in downtown Elberta to the former Ann Arbor Railroad ferry docks in Elberta. Elberta was first settled in 1855 and incorporated as South Frankfort in 1894. It was renamed Elberta in 1911 for the local Elberta peach. The village's founder is said to be George M. Cartwright.