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 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.
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