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.
Zap is a city in Mercer County, North Dakota in the United States. The population was 231 at the 2000 census. Zap was founded in 1913. The city was named by a railroad company official after the Ukrainian town of Zaporizhia which lies almost exactly on the same line of latitude. There is a story that it was named after the town of Zapp in Scotland however no such place exists. The new settlement also had a coal mine at its edge.