On this page
1Our interest, stated in full
The Research Credit Integrity Alliance is operated and funded by SR Tax Services LLC. SR Tax Services LLC is a for-profit company that provides R&D tax advisory services under the Swanson Reed brand, and it charges fixed fees. On this site, "Swanson Reed" refers to that brand and to the advisory business that SR Tax Services LLC carries on under it. The Swanson Reed trademarks are owned by Ardsip Pty Ltd, and SR Tax Services LLC uses the Swanson Reed name with its authorization.
SR Tax Services LLC has a direct commercial interest in the outcome of the policy this site argues for. Its Swanson Reed advisory business does not charge success fees, and a ban on contingent fees in federal research credit engagements would remove a pricing model that it competes against. If Congress adopted the position set out on this site, SR Tax Services LLC could benefit commercially.
We would rather say this plainly at the start than have readers find it later. The argument should be judged on its evidence, and readers can judge it best when they know exactly who is making it.
2What this means for readers
- The positions on this site are the positions of SR Tax Services LLC, presented under the Swanson Reed name. They are not the views of an independent body, a regulator, a charity or a coalition.
- Today the initiative is one firm. It has no members or partners. Any supporters will be listed only with their written consent, and being listed means support for the legislative position only.
- SR Tax Services LLC does not coordinate pricing with other firms, and will not do so.
- Swanson Reed also has other websites, including SwansonReed.com and KnowYourFees.org. These are identified as Swanson Reed sites wherever we link to them, and are listed on our related sites page.
3How the research handles this interest
A publisher with a commercial interest has to work harder to earn trust. We do that in four ways.
Sources anyone can check. Every factual claim carries a numbered citation to its source, which is the primary source wherever one exists. Readers do not need to take our word for any fact. They can open the source and read it.
Fact separated from position. Swanson Reed's opinions are always labeled as its position: recommendations and arguments appear in boxes labeled "Our position" or sections headed as Swanson Reed's view, and every page in the Policy section carries a note that its proposals are Swanson Reed's position. They appear only on pages about the US federal research credit. Pages about US state programs and other countries describe the rules and make no recommendations.
The practice, not the competition. We analyze a fee structure and the incentive it creates. We do not name, describe or allude to any adviser firm other than Swanson Reed, and we do not suggest that advisers who charge contingent fees act improperly as a group.
Corrections and a right of reply. Anyone who believes something on this site is inaccurate or unfair to them can ask us to correct it or to publish a reply. We review every request and publish corrections with the date they were made. See corrections.
Our editorial standards describe the checks each page passes before publication, including a fact check and a legal review.
4Where the disclosure appears
A short disclosure that names SR Tax Services LLC and the Swanson Reed brand and notes the commercial interest is carried:
- in the footer of every page on this site, with a link to this statement
- beside the site name wherever it appears prominently, such as the page header and the homepage
- on the first page of every PDF we publish, including white papers, briefs, proposals and the model fee disclosure statement
The interest is stated in full on the homepage, on the About us page and on this page.
5Questions
If you have a question about this statement, email hello@researchcreditintegrity.org or see our contact page.