Rowena (pronounced "roh-WEE'-nuh") is an unincorporated community in Minnehaha County, South Dakota along South Dakota State Highway 42. Rowena is located at 43°31′13″N 96°33′20″W / 43.52028°N 96.55556°W / 43.52028; -96.55556, just over a mile north of the border with Iowa, about 5 miles (8.0 km) east of Sioux Falls, and 5 miles (8.0 km) west of the Minnesota border, at an elevation of 1,411 feet (430 m). The ZIP Code is 57056.
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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.