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.
Moran (also Moran Junction) is an unincorporated community in south central Teton County, Wyoming, United States, which serves as one of the principal fee collection entrances to Grand Teton National Park. It lies in Grand Teton National Park northeast of the city of Jackson, the county seat of Teton County, at the intersection of U.S. Routes 26, 89, 191, and 287. Its elevation is 6,749 feet (2,057 m), and it is located at 43°50′30″N 110°30′28″W / 43.84167°N 110.50778°W / 43.84167; -110.50778 (43.8416088, -110.5077057). As the community has had two different names, the Board on Geographic Names officially ruled in favor of "Moran" in 1970. Although Moran is unincorporated, it has a post office, with the ZIP code of 83013. Moran is part of the Jackson, WY–ID Micropolitan Statistical Area and it is known as the state's coldest continually inhabited place, with a record low of -66°F (-54°C) registered in the winter of 1933. The high altitude at which the village is located, as well as the effects of radiational cooling, cause particularly severe conditions in the winter.