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.
Hernandez is an unincorporated community in Rio Arriba County, New Mexico, United States. Hernandez is about 5 miles northwest of Espanola on U.S. Routes 84/285. Hernandez has the ZIP code 87537. Covering 55 square miles, the ZIP Code Tabulation Area for ZIP code 87537 had a population of 2,492 at the 2000 census. The racial makeup of the city was 65.8% White, 0.3% African American, 1.6% Native American, 0.4% Pacific Islander, 30.4% from other races, and 1.4% from two or more races. Hispanic or Latino of any race were 91.1% of the population. Hernandez is "a populated place located wholly or substantially outside the boundaries of any incorporated place or CDP with an authoritative common name recognized by the U.S. Geological Survey. " Hernandez is best known as the subject of a 1941 Ansel Adams photograph, "Moonrise, Hernandez, New Mexico". A 1948 print of this photograph realized $609,600 at a Sotheby's New York auction in 2006. The previous record for a "Moonrise" print, set in 2002, was $136,000. Georgia O'Keeffe painted another church in Hernandez in 1931: "Another Church, Hernandez, New Mexico"