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§10.27 Fees

A practitioner may not charge an unconscionable fee regarding any matter before the IRS.  For contingent fees, a practitioner may charge a contingent fee for services rendered regarding the IRS’ examination of, or challenge to an original tax return or an amended return or claim for refund or credit where the amended return or claim for refund or credit was filed within 120 days of the taxpayer receiving a written notice of the examination of, or a written challenge to the original tax return.  A practitioner may charge a contingent fee for services rendered relating to a claim for credit or refund filed solely regarding the determination of statutory interest or penalties assessed by the IRS.  A practitioner may charge a contingent fee for services rendered relating to any judicial proceeding arising under the IRC. Other than above-listed situations, a practitioner may not charge a contingent fee for services rendered regarding any matter before the IRS.

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Cathy Fisher

Common Cents Bookkeeping and Tax Preparation

Serving Henderson, NC, Buncombe County, Polk County, Transylvania County

E: cathy@commoncentsqbo.com

P: 828-595-2835

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