Feature Article 
Should Circular 230 More Widely Permit Contingent Fees?
Editor’s note: Fees are a hot topic currently in the tax industry since there is high demand for our services but limited capacity in our firms. Circular 230 does cont... Jeremy Wells, EA, CPA, and Sarah Moessinger, EA
Feature Article
Your Top Ethics Questions Answered
Q: Contract law often looks to lack of choice when considering unconscionability. Do you think an unconscionable fee can occur when a client has a choice to not engage or disengage?... Karen L. Hawkins
Sept/Oct 2022,
Feature Article,
OPR, ethics, Office of Professional Responsibility, due diligence, §6694(a)(2), contingent fee, §10.27, unconscionable fee, §10.27(c)(2), ABA Model Rule 1.5, §10.34, §10.34(d), Ridgely, §10.27(b)(1), §10.27(c), 10.27(b)(2), Notice 2008-43, §10.27(b), conflict of interest, safe harbor