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.

Elder law, or senior law, is a group of laws whose main goal is to promote the interests and protect the welfare of the elderly. The enactment of elder laws is in recognition of the fact that the population of older individuals are increasing through the years. This means, the federal government and the state will be facing numerous issues related to ageing. In the United States, "elderly" is legally defined as people over the age of 60 years old.

There is no statute that codifies these laws under one umbrella. Rather, elder law is a combination of federal and state legislation, administrative rules and regulations, and court decisions. The Older Americans Act is the most significant legislation on the elderly. The OAA do not just aim to provide benefits and assistance to the elderly but also fund research on issues relating to ageing, such as diseases. The OAA has been amended numerous time to address current issues of the elderly and to include a comprehensive view of ageing, such that family members and community members are included as partners in providing support for the elderly.

While elder law encompasses numerous other laws related to ageing, it focuses on three issues: estate planning, long-term care, and guardianship. Estate planning is a process that is not necessarily only undertaken when one has reached the age of 60. Estate planning can be set up early in life and amended throughout the lifetime of the individual. With estate planning, the elderly will plan how they will be taken cared of when they are no longer able to do it themselves. This includes ensuring that the elderly's insurance and healthcare providers provide the care that they promised in their policies. Estate planning also involves deciding where the elderly's properties are going or how these properties are to be disposed of. Estate planning is meant to be comprehensive, which means all aspects of the life of the elderly must be planned out in preparation for disability or death. The most crucial part of estate planning is the drafting of a will to avoid future family conflicts.

On the aspect of guardianship, the elderly can appoint a family member or another person to take care of him when he can no longer care for himself. The appointment of a guardian can be done by oral directive but is best, and cautionary, to executive a power of attorney stating such appointment so that there will not be any dispute over the guardian's authority. In cases when the elderly do not have close family members who can take care of him, there are laws existing for the appointment of a guardian.

Elder law is a special area of the law that recognizes the valuable contribution of elderlies to the society. The elderlies get more vulnerable as they grow older, thus the country, under the doctrine of parens patriae, has the obligation to protect this group of people. Especially when one has become sickly due to age, it is best to consider hiring an elder law attorney to discuss the rights and benefits due to the elderly.