Which of the following is true regarding when a contingent fee is permitted by...

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Accounting

Which of the following is true regarding when
a contingent fee is permitted by the IRS:
A. contingent fees are permitted as long as
AICPA standards are followed
B. contingent fees may be charged on an
original return when the practitioner
reasonably anticipates that the return
position will be substantially reviewed by the
IRS prior to filing of the return
C. contingent fees are allowed for services
rendered in connection with the IRS
challenge to an original tax return
D. contingent fees are never allowed

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