jcolvin2 wrote:Arthur Rubin wrote:[It should can be pointed out that Circular 230 prohibits tax preparers from basing fees for an original return on the amount of refund; it's allowed for amended returns, appeals, and court.
Circular 230 does not appear to allow contingent fees for amended returns, except when such returns are subject to examination (or the original return is under examination).
Section 10.27 of Circular 230 provides:
EAs and AFSPs are subject to Circular 230.jcolvin2 wrote:As the D.C. Circuit held in Loving v. IRS, 742 F.3d 1013 (D.C. Cir. 2014), that the preparation of tax returns is outside the scope of "practice before the IRS," it is possible that this bar no longer has any meaning. See Ridgely v. Lew, 55 F. Supp. 3d 89 (D. D.C. 2014) ("IRS lack[s] statutory authority to promulgate contingent fee restrictions on those preparing and filing ordinary refund claims pursuant to Section 10.27 of Circular 230").