Which of the following is true regarding when

a contingent fee is permitted by the IRS:

A$.$ contingent fees are permitted as long as

AICPA standards are followed

B$.$ contingent fees may be charged on an

original return when the practitioner

reasonably anticipates that the return

position will be substantially reviewed by the

IRS prior to filing of the return

C$.$ contingent fees are allowed for services

rendered in connection with the IRS$$

challenge to an original tax return

D$.$ contingent fees are never allowed