Intuit ProLine EasyCollect - Violates Circular 230?
I received a postcard from you inviting me to subscribe to your ProLine EasyCollect program, in which my preparation fee is automatically taken from the client’s tax refund. However, since payment of my preparation fee is contingent upon the refund, isn’t this a violation of section 10.27(b)(1) of IRS Circular 230 (Rev. 4-2008), which states: “Except as provided in paragraphs (b)(2), (3), and (4) of this section, a practitioner may not charge a contingent fee for services rendered in connection with any matter before the Internal Revenue Service.”? Paragraphs (b)(2), (3) and (4) involve an IRS audit, a claim for refund of interest or penalties, and a judicial proceeding, respectively.
