USA Fee Guidance

Sep 30, 2015
Reaction score
United States
I am starting as a sole practitioner in tax return preparation this coming tax season. I have experience in tax prep and fairly complex returns, but I am just now beginning in it full-time, self-employed. My question is this: this season will probably just consist of a few returns for family and friends. I would like to offer for this season and this season only, to simply charge my clients half of whatever they paid for tax prep last year, as a way of getting as many returns under my belt as possible, knowing this season's revenue will be minimal. I am certain I want to do this, but does anyone know if this is in compliance with Circular 230? It's not like a fee contingent upon refund or anything like that, but it also isn't a set fee structure, and although my returns will be very low-key, I am a rule follower to the T and want to be sure about this. It's a random enough of a question that I wasn't sure who to ask. I tried my state board, and they didn't have any opinion, they just said that's more business advertisement and not something they could comment on. Thanks in advance for your insight!


Ask a Question

Want to reply to this thread or ask your own question?

You'll need to choose a username for the site, which only take a couple of moments. After that, you can post your question and our members will help you out.

Ask a Question

Similar Threads

Guidance/Questions 1
Direct Payments Guidance 1
PATA guidance documents 0
I need guidance 2
UK CIMA advice/guidance 2
whistle blowing, guidance for 3
Guidance on managing $s 16
Career confusion - need guidance 5