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.
Mackinac Island is a city in Mackinac County in the U.S. state of Michigan. At the 2000 census, the city had a permanent population of 523, although there are thousands more seasonal workers and tourists during the summer months. From 1818–1882, the city was the county seat of the former Michilimackinac County, which was later organized into Mackinac County with St. Ignace as the county seat. The city includes all of Mackinac Island and the unpopulated Round Island. The city also includes all of Mackinac Island State Park, although that park is governed by the Michigan Department of Natural Resources and the Mackinac Island State Park Commission. The city is served by the Mackinac Island Public School. A unique local ordinance prohibits the use of any motor vehicles on the island. The most common means of travel are foot, bicycle, or horseback. Certain enumerated exceptions include emergency vehicles, electric wheelchairs for those with disabilities, snowmobiles in winter, and golf carts for on-course use only. Mackinac Island is home to the famed Grand Hotel, where the 1980 movie Somewhere in Time was filmed. That film presents a rare exception in which motorized vehicles were allowed on the island.