(Image credit: Getty Images) For many high-income households, tax planning is not just about April 15. It is about how capital is positioned throughout the year. Business owners, executives, physicians, attorneys and other high earners often face the same challenge: Strong income, limited deductions and a need to put capital to work in assets that may produce income and long-term value. That is one reason direct energy investing can be attractive to accredited investors . From just $107.88 $24.99 for Kiplinger Personal Finance Become a smarter, better informed investor. Subscribe from just $107.88 $24.99, plus get up to 4 Special Issues CLICK FOR FREE ISSUE Sign up for Kiplinger’s Free Newsletters Profit and prosper with the best of expert advice on investing, taxes, retirement, personal finance and more - straight to your e-mail. Profit and prosper with the best of expert advice - straight to your e-mail. Direct oil and gas investing is not new. The U.S.…