I need help with these questions.

20. Bob suffered a workplace injury that left him unable to work. He sued his former employer. Bob and his employer agreed to settle the lawsuit and Bob received a large settlement last year. Bob's accountant did not report the settlement as taxable income on Bob's tax year for that year. The IRS disagreed and adjusted Bob's retum to include the settlement as taxable income. Bob has come to you to file a petition to the US Tax Court challenging the IRS' position regarding the taxability of the settlement. Bob would like to know whether you would take a contingency fee