Contingent fees under circular 230.
| Position | News & trends |
The IRS has issued Notice 2008-43, which provides guidance to practitioners concerning contingent fees under Circular No. 230, 31 C.F.R. part 10 (Circular 230). Specifically, the notice provides interim guidance clarifying when a practitioner may charge a contingent fee for services rendered in connection with matters before the IRS.
In conjunction with this notice, practitioners should refer to Sec.62 (on Page 11) of the California Board of Accountancy Regulations. Learn more at...
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