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.
Salem is the capital of the U.S. state of Oregon, and the county seat of Marion County. It is located in the center of the Willamette Valley alongside the Willamette River, which runs north through the city. The river forms the boundary between Marion and Polk counties, and the city neighborhood of West Salem is in Polk County. Salem was founded in 1842, became the capital of the Oregon Territory in 1851, and was incorporated in 1857. Salem had a population of 136,924 at the 2000 census, with an officially estimated population of 154,510 on July 1, 2008, making it the third largest city in the state after Portland and Eugene, which are both less than an hour driving distance away. Salem is the principal city of the Salem Metropolitan Statistical Area, a metropolitan area that covers Marion and Polk counties and had a combined population of 347,214 at the 2000 census. A 2008 estimate placed the metropolitan population at 383,100, the state's second largest. The city is home to Willamette University and Corban College, as well as the main city in the Salem-Keizer School District and is home to the main campus of Chemeketa Community College. Other schools include the Chemawa Indian School, Oregon School for the Blind, and the Oregon School for the Deaf. The state of Oregon is the largest employer in the city, with Salem Hospital as the largest private employer. Transportation includes public transit from Salem-Keizer Transit, Amtrak service, and non-commercial air travel at McNary Field. Major roads include Interstate 5, Oregon Route 99E, and Oregon Route 22 which connects West Salem across the Willamette River via the Marion Street and Center Street bridges.