Years, agencies, and tax types
One federal individual account differs from multiple periods, several entities, or separate federal and state matters.
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SCOPE & FEES
Understand the work before agreeing to the fee.
The size of a tax balance does not describe all the work a matter requires. Missing returns, disputed assessments, business records, and approaching deadlines can change the scope substantially. Our fee discussion starts with identifying the work and explaining what your agreement covers.
01 / Three stages. A clear decision at each one.
Three stages. A clear decision at each one.
| Stage | Purpose | What is agreed |
|---|---|---|
| Initial conversation | Understand the issue, relevant dates, and whether further review is appropriate. | Contact the office to clarify the appointment purpose and any applicable charge before booking. |
| Case Assessment | Review the agreed records and deliver written findings, priorities, and practical next steps. | Assessment pricing is provided in writing after the scope is confirmed. |
| Representation | Carry out the professional work you choose after reviewing the findings. | A separate agreement sets the work, fees, client duties, and required authority. |
02 / What determines the scope
What determines the scope
A useful quote explains why a case requires particular work. These are the kinds of factors considered when the engagement is defined.
The condition of the records
Complete records support a focused review. Reconstructing accounts, obtaining missing information, or resolving inconsistencies may require additional work.
Compliance and preparation
Unfiled returns, amended returns, bookkeeping, and current filing obligations are identified separately from collection representation.
The issue and required response
Reviewing payment options is different from challenging an assessment, handling an examination, or addressing active collection.
Professional time and complexity
The expected analysis, preparation, correspondence, and coordination should support the fee explanation. Specialist work is identified when relevant.
03 / What your written agreement should make clear
What your written agreement should make clear
The agreement identifies the taxpayer or entity, the periods and issues included, the expected deliverables, and the professional responsibility for the work. It also sets out the fee basis, payment schedule, and any separately chargeable work or external costs.
Assessment, return preparation, bookkeeping, representation, appeals, and legal proceedings are different services. A service is included only when the agreement says it is. If an item is outside the scope, that boundary should be understandable before you proceed.
Cancellation and termination terms, any applicable refund provisions, and the handling of completed or unfinished work belong in the agreement. Ask about an unclear provision before signing; a reassuring headline is not a substitute for knowing the terms.
04 / When new facts change the work
When new facts change the work
An assessment can reveal another unfiled year, an additional account, or a dispute that was not apparent at the start. A scope change should explain what was found, why more work is proposed, and how the fee and timetable would be affected.
Material additional work is presented for separate authorization. The goal is a documented decision you understand, with a clear distinction between the original engagement and the proposed extension.
05 / Professional fees and tax payments are different
Professional fees and tax payments are different
A professional fee pays for the agreed analysis and work. It does not buy approval from the IRS or erase an underlying tax obligation. Depending on the route and the facts, taxes, penalties, interest, or agency charges may remain payable.
Before accepting an engagement, we consider whether the work can add proportionate value. A straightforward matter may be better handled directly with the IRS. A court proceeding or a matter outside the agreed practice scope may need a different professional.