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TREAS/IRS RIN: 1545-BH81 Publication ID: Fall 2016 
Title: Contingent Fees Under Circular 230 
Abstract: Proposed regulations clarify when a practitioner may charge a contingent fee under section 10.27(b)(2) of Circular 230 for services rendered in connection with any matter before the Internal Revenue Service. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 31 CFR 10.35 to 10.38   
Legal Authority: 26 U.S.C. 7805    31 U.S.C. 330    5 U.S.C. 301    5 U.S.C. 500    5 U.S.C. 551 to 559   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/28/2009  74 FR 37183   
NPRM Comment Period End  09/10/2009    
Outlines of Topics Due  09/10/2009    
Public Hearing  11/20/2009    
Final Action  12/00/2016 
Additional Information: REG-113289-08 Drafting attorney: Amy L. Mielke (202) 622-4570 Reviewing attorney: Richard S. Goldstein (202) 622-3400 Treasury attorney: Bryon Christensen (202) 622-1335 CC: PA: Branch 7
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Amy Mielke
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5236,
Washington, DC 20224
Phone:202 622-4570
Fax:202 622-4500
Email: amy.mielke@irscounsel.treas.gov