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!