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@IRonMaN wrote:

Have you checked out circular 230 regarding contingent fees?

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I hate to disagree with you, but despite what many people think, Circular 230 does not apply to tax preparation.

In 2013/2014, the Loving vs IRS court case ruled that Circular 230 does not apply to tax preparation (it applies to things like representation), which resulted in the IRS not being able to regulate all tax preparers.

https://law.justia.com/cases/federal/appellate-courts/cadc/13-5061/13-5061-2014-02-11.html