The Rules Governing Contingent Fee Arrangements Do Not Permit a Tax

question 21

Multiple Choice

The rules governing contingent fee arrangements do not permit a tax practitioner to charge a contingent fee for rendering:

• A) Tax planning services
• B) Payroll tax processing services
• C) The preparation of a request for a refund of previously overpaid taxes
• D) Taxpayer advocacy in an IRS administrative hearing

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Definitions:

Humus

Substances in the soil originating from decomposed plant materials and leaves, broken down by microorganisms.

Porous

Characterized by the presence of tiny holes or spaces through which liquids or gases can pass, making the material permeable.

Precipitation

Any form of water, liquid or solid, that falls from the atmosphere and reaches the ground, including rain, snow, sleet, and hail.

Erosion

Erosion is the natural process by which soil, rock, and other surface material are worn away and transported by natural forces, such as water or wind.