contingent fee Archives

Feature Article

Circular 230 in Practice

Ethical tax practice is not just about compliance; it is about maintaining professional integrity and safeguarding clients’ interests while adhering to the tax laws. This ar... Josh Youngblood, EA

Summer 2025, Feature Article, OPR, ethics, Office of Professional Responsibility, Circular 230, §10.22, §10.35, PTIN, Preparer Tax Identification Number, §10.33, contingent fee, §10.27, unconscionable fee, §10.34, conflict of interest, advertising, 31 U.S. Code §330, §10.36, §10.51

Feature Article

Avoiding the Perils and Pitfalls of Fee Predicaments

Rules on fees can be found in numerous sections of Circular 230i as well as the Internal Revenue Code (IRC) and various other regulations, so it is no surprise that the tangle of rules is full of inherent... Jennifer MacMillan, EA

Summer 2024, Feature Article, refunds, Internal Revenue Code, OPR, ethics, Office of Professional Responsibility, Circular 230, CP2000, Social media, IRC, contingent fee, fees, §10.30, refund anticipation loans, RAL, §10.29, abusive tax avoidance transactions, ATAT

Should Circular 230 More Widely Permit Contingent Fees?

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

Sept/Oct 2022, Feature Article, business, fraud, Form 1099-NEC, Schedule C, earned income tax credit, EITC, Schedule E, modified adjusted gross income, MAGI, Form 1099-K, contingent fee, Venmo, Zelle, Cash App, §10.27, R&D tax credit

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