Lawyer Nussbaum counsels and advises clients about tax matters and other transactions that are largely tax- motivated. If a client-taxpayer's treatment of a transaction is not challenged by the Internal Revenue Service, the transaction may result in a substantial reduction in taxes to the client. If, on the other hand, the transaction is not upheld, the taxpayer will be required to pay the tax he had hoped to avoid plus interest. Therefore, would lawyer nussbaum be subejct to discipline for the fee arrangements assuming the fee is not unreasonable on a fixed fee coupledwith a contingency on the outcome of the case providing it is also understood that the fixed fee applies irrespective of the outcome and that the contingency applies only to the tax saving effected