{"id":358054,"date":"2016-04-04T10:46:22","date_gmt":"2016-04-04T15:46:22","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/hirealawyer\/choosing-the-right-lawyer\/taxation-law.html"},"modified":"2025-08-26T07:53:05","modified_gmt":"2025-08-26T12:53:05","slug":"taxation-law","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/hirealawyer\/choosing-the-right-lawyer\/taxation-law.html","title":{"rendered":"What is Taxation Law?"},"content":{"rendered":"\n
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What Is Tax Law?<\/h1>\n\n
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\n By Susan Buckner, J.D.<\/a> | Legally reviewed by Jordan Walker, J.D.<\/a>\n | Last updated\n
\n \n <\/i>\n Legally Reviewed\n <\/summary>\n\n
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This article has been written and reviewed for legal accuracy, clarity, and style by FindLaw\u2019s team of legal writers and attorneys<\/a> and in accordance with our editorial standards<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n\n

\n \n <\/i>\n Fact-Checked\n <\/summary>\n\n
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The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n<\/section>\n\n\n

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Taxation law sets requirements for taxes paid to local, state, and federal governments. The tax code is a complex network of laws that determines which assets and actions are taxed, what percentage is owed, and how tax revenue can fund public services and infrastructure. Taxation law also defines the roles and responsibilities of tax professionals, such as certified public accountants (CPAs) and tax attorneys.<\/p>\n\n <\/div>\n\n\n\n

Filing your tax returns may be a straightforward matter of declaring your federal and state withholding and sending in the forms. If you have real estate, own a small business, or have received an inheritance, tax issues can become a problem. Individuals often discover they’ve violated tax laws when income tax season rolls around.<\/p>\n

Tax professionals help taxpayers comply with filing requirements. They can also help resolve tax issues like audits, back taxes, and tax fraud. Tax law provides legal avenues for taxpayers to plan, report, and appeal tax obligations.\u00a0<\/p>\n

When do you need a tax attorney<\/a>? What makes a tax attorney different from an accountant? There are different types of tax professionals, and knowing which one you need is important. Let’s break down what they do.<\/p>\n

The Tax System<\/h2>\n

Taxes create revenue for state and federal governments. This revenue pays for public services and other needs. Some\u00a0taxes have specific purposes, known as \u201cearmarks.” For instance, gas taxes get redirected to subsidize road construction, fuel transportation infrastructure, and refineries.<\/p>\n

Most people are most familiar with federal\u00a0and\u00a0state income taxes. Currently, nine states do not have a state income tax<\/a>. All states require employers to withhold federal income taxes unless an exemption<\/a> is claimed by certain types of workers, such as contractors. State taxes<\/a> include sales taxes (which can also be local), property taxes, and inheritance taxes.<\/p>\n

Tax Attorney vs. Certified Public Accountant\u00a0
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When it’s time to do\u00a0taxes, many\u00a0people turn to\u00a0a certified public accountant (CPA). A CPA handles everything tax-related before a person or business finds themselves in tax trouble<\/a>, such as:<\/p>\n