'A tax attorney is a lawyer who handles legal matters related to taxes and taxation. Tax is a very complicated area of law and tax attorneys must be knowledgeable about the intricacies of federal, state and local taxes and taxing regulations. Tax attorneys render advice on matters such as income tax, tax credits and tax deductions, state and local taxes, capital gains taxes, and the tax implications of corporate transactions such as M&A deals, banking deals, capital transactions and more. Because tax is such a complex and sophisticated area of law, many tax attorneys decide to get an LL.M. in taxation, which is a post-law school specialist degree in a given area of law.