With four exceptions, tax law prohibits contingent fees with regard to any matter before the IRS. Your tax advisor may charge a contingent fee to help you with1

an IRS audit of (or other IRS challenge to) your original tax return;

an IRS audit of (or other IRS challenge to) your amended return or claim for refund;

a claim related solely to IRS-assessed statutory interest or penalties; or

an Internal Revenue Code judicial proceeding.

The four contingent fee rules above are effective ... Log in to view full article.