think that such a widespread marketing campaign is likely to bring KPMG and SC2 unwelcome attention from the IRS. ... In the 1990a#39;s, however, accounting firms began charging aquot;value addedaquot; fees based on aquot;the value of the services provided, as opposed to the time required to perform the services. ... IRS, state, and AICPA rules allow their use in only limited circumstances.354 Within KPMG, the head of DPP-Tax took the position ... 352 KPMG Tax Services Manual, As31.11 .1 at 31-6.
|Title||:||US tax shelter industry, the role of accountants, lawyers, and financial professionals ...|
|Author||:||United States. Congress. Senate. Committee on Governmental Affairs. Permanent Subcommittee on Investigations|