Question: Under Circular 2 3 0 , a CPA may not charge a contingent fee for services rendered in connection with a matter before the IRS

Under Circular 230, a CPA may not charge a contingent fee for services rendered in connection with a matter before the IRS in which of the following situations?
For the challenge of any tax return.
For original tax return preparation.
For services rendered in connection with a claim for a refund filed solely in connection with the determination of penalties assessed by the IRS.
For services rendered in connection with any judicial proceeding arising under the Internal Revenue Code.
Under Circular 2 3 0 , a CPA may not charge a

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