Tax

Tax is the bloodline of the country, and states. It is regulated by the government for the main purpose of increasing revenues. Taxes are assessed by the government upon the value of properties, transactions and licenses. Taxes are also assessed by the government upon the value of the estates of a deceased person and the imposition of duties on imports. Tax law governs legislation, rules and policies that oversee the tax process. There are modes of paying taxes: direct and indirect. Property and income taxes are direct taxes, while sales and service taxes are indirect taxes. There are numerous tax collection and tax enforcement agencies in the federal and state levels. Non-governmental agencies, such as retailers, can also serve as intermediaries who collect taxes and pay these taxes to the government. Tax law is also a complex area of law, and is increasingly becoming difficult because the power of taxation can be used for purposes other than raising revenues.

The U.S. tax code, also known as the Internal Revenue Code, is administered primarily by the Internal Revenue Service. The IRC is complex and provisions must be read in context of the entire Code and the court decisions that interpret it. In addition to the IRC, federal tax laws also include the IRS's proposed regulations, temporary regulations, rulings, private letter rulings, procedures, policy statements, and technical information releases. Also part of federal tax law are the official interpretations of the IRC by the U.S. Department of Treasury. Moreover, federal tax law includes decisions by the federal tax court, which is a special court created to resolve disputes between taxpayers and the IRS. States and local governments also have their separate tax laws, regulations, and court decisions. Decisions by the Tax Court may be appealed to the Federal District Court of Appeals and final review is retained by the Supreme Court.

There are numerous nuances involving tax laws. But knowledge of tax laws are important for both individuals and businesses in the United States as misrepresentation of income or property value to avoid paying the appropriate taxes is a criminal offense and may lead to serious repercussions in the form of huge penalties or imprisonment or both. The federal government strictly enforces tax laws as it has been proven through historical data that tax evasion has caused the government millions of losses per year. It is in this regard that the federal government is overzealous in running after tax evaders, after non-payment of taxes means less funds for public programs.

Tax attorneys perform numerous functions. Tax attorneys provide counsel to individuals and businesses on how to have their incomes and properties properly valued such that they can avoid paying steep taxes, yet avoid being charged with tax evasion. Tax attorneys know the nuances that accompany this specific area of law so they are knowledgeable as to tax exemptions and tax holidays, which can help big businesses stave off millions from their expenditures. Tax attorneys also represent clients from an initial audit to IRS administrative appeals and tax litigation.


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International Law - Legal Information and Resources

International Law

International law is composed of rules, customs, treatises between and among nations, and decisions by the International Court of Justice, which impact the legal transactions between nations, their governments, businesses, and organizations. The area of international law is continuously evolving, with nations adapting new rules as new customs and treatises arise. Nations are free to adopt or reject international laws, although there are instances when groups of countries pressure other groups of countries to ratify an international law in order to achieve goals that have universal effect.

The United Nations, and its counterpart court, the International Court of Justice, are the most influential organizations in the world with respect to international law. The United Nations regularly convenes to pass so-called conventions to address transnational issues, such as territorial disputes, human trafficking, human rights violation, environmental issues, and business transactions.

There are two types on international law: public and private. Public international law governs the disputes and transactions between nations, while private international law governs the legal disputes between the citizens of different nations.

While international law is difficult to define as a single body of law, there are three principles that govern: (1) principle of comity, (2) act of state doctrine, and (3) doctrine of sovereign immunity. Under the principle of comity, one of two nations who share common public policy ideas submits to the laws and judicial decrees of the other. Under the Act of State Doctrine, nations around the world agreed to respect the sovereignty of a nation in its own territory and agreed not to interfere with official domestic actions. Under the Doctrine of Sovereign Immunity, nations are immune from suits, unless they waive such immunity.

International law is a complicated set of laws that require the interpretation of expert international law attorneys. One of the issues arising from international law would be its enforceability. In cases of U.N. conventions, there are signatory states but not all signatory states ratify the conventions, which means the signatory states agree to the conventions but do not agree to implement the conventions to their national jurisdiction. In fact, the question of enforceability alone has spawned an area of the law where experts are sought after to answer this very specific question.

In the United States, the enforceability of international law is often highlighted in cases when a foreign national is convicted of a criminal offense, or when an American citizen is convicted of a criminal offense in another country. Depending on the agreement between the United States and the country where the convict is a citizen, there might exist an extradition agreement, which will usually provide that the country of the citizen will have jurisdiction over the convict. There might not exist an extradition agreement, and, because a criminal offense is a matter of national security, the country where the American citizen was convicted would not hand over jurisdiction to the United States. It is thus crucial to employ the assistance of an international law attorney as both municipal and international laws are complicated sets of law that need the interpretation of experts.

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