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Swanson Reed's position on contingent fees in federal R&D tax credit work, six proposals for Congress, Treasury and the IRS, and the public record we follow.

These proposals are the position of Swanson Reed, the publisher of this site.

This section sets out what Swanson Reed, the publisher of this site, is asking for and why. The position is narrow: Congress should prohibit contingent fees, commonly called success fees, in engagements to prepare federal research credit claims under Section 41 of the Internal Revenue Code, so that advisers are paid for the work they perform rather than for the size of the claim. Our position explains the reasoning, the evidence behind it and Swanson Reed's own commercial interest. The six proposals describe practical steps, each addressed to Congress, Treasury or the IRS. Separate pages summarize the material for each audience, and the legislative tracker records dated public documents. We take no position on state programs and make no recommendations for other countries.

In this section

Content
Our position
Congress should prohibit contingent fees in federal R&D tax credit engagements under Section 41, so that advisers are paid for the work they perform rather than for the size of the claim. This page sets out why, who is making the argument, and what it covers.
8 min read
8 min read
Hub
Recommendations
Six proposals to the US federal government on how research credit claims are prepared, priced, identified and reviewed.
1 min read
1 min read
Content
For Congress
A short briefing for members and staff on contingent fees in federal research credit claims. It covers the current federal rules, where they stop, and the proposals Swanson Reed has published.
6 min read
6 min read
Content
For Treasury and the IRS
What Treasury and the IRS could do under existing authority, through Circular 230, the Form 6765 instructions and the refund claim requirements, while Congress considers legislation.
5 min read
5 min read
Content
For professional bodies
How the professional codes that govern US tax advisers treat contingent fees today, and what they could add for research credit claims.
5 min read
5 min read
Log
Legislative tracker
A dated log of bills, regulations, official guidance and other public measures on R&D tax credit claim requirements and on the regulation of claim preparers and their fees.
2 min read
2 min read
Log
Consultation responses
Swanson Reed's written responses to public consultations on the federal research credit and on the rules for tax advisers, each dated and linked to the consultation.
1 min read
1 min read
Form
Get involved
Advisers, accountants and businesses can record their support for the position that Congress should prohibit contingent fees in federal research credit engagements.
2 min read
2 min read

Register your interest

Registration is handled by Swanson Reed, the publisher of this site, on its own booking page.

Opens Swanson Reed's booking page. Swanson Reed publishes this site.