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Fees, advertising and the people you work with

SEE 3 Chapter 4 · IRS outline 1B3, 1B4, 1B5, 1B15

Lantern Street Tax is growing. Nadia wants a new fee schedule, a radio ad, a mailer and two new hires: a retired IRS revenue agent and, possibly, a friend of a friend who 'used to be an EA'. Each step touches a Circular 230 rule. This chapter covers how much and how practitioners may charge, what they may say about themselves, who they may hire, and the responsibility that comes with running a firm.

In this chapter

1. Fees: what a practitioner may charge
2. The three contingent fee exceptions
3. Advertising: what you may say
4. Solicitation and the e-file logo
5. Who you may work with: disbarred persons, former employees and notaries
6. Running the firm: supervisory responsibility

This chapter has 6 lessons and 50 practice MCQs with explanations, plus flashcards and a recall sheet.

What this chapter covers

• Unconscionable and contingent fees
• advertising and solicitation
• fee information
• former IRS employees
• disbarred and suspended persons
• supervising the firm

Chapter 3: Duties to the IRS and to clients · Chapter 5: Due diligence, competence and conflicts of interest