RESEARCH CREDIT INTEGRITY ALLIANCE
A Proprietary Swanson Reed Initiative | Legislative Advocacy & R&D Tax Policy
Protecting the long-term viability of federal R&D tax incentives requires absolute commitment to technical rigor and ethical fee structures. Operated and funded by Swanson Reed, the Research Credit Integrity Alliance is a dedicated legislative advocacy campaign designed to highlight conflicts of interest in R&D tax credit claims.
This initiative advocates for the prohibition of contingent fees (success fees) in federal R&D tax credit engagements, arguing that when advisers are paid a percentage of the credit they calculate, they are incentivized to claim more, whether or not the larger claim is supported. Through public policy research, legislative trackers, and taxpayer education, the Alliance champions transparent, fixed-fee advisory models to protect businesses from the severe consequences of disallowed credits.
Advancing Integrity Through Four Core Pillars
The Research Credit Integrity Alliance provides the ethical framework, policy briefs, and public research needed to push for sustainable statutory tax positions:
1. Legislative Advocacy & Congress Policy Proposals
We actively engage with lawmakers to restrict contingent fee structures that expose taxpayers to unnecessary risk. The Alliance develops publicly available model statutory language for a prohibition on contingent fees in IRC Section 41 research credit engagements.
- Form 6765 Fee Disclosure: Advocating for mandatory disclosure on Form 6765 stating exactly how the preparer of the R&D claim was compensated.
- Public Consultations: Filing formal written comments in response to public notices on federal legislation and proposed rules affecting the credit.
2. Policy Research & White Papers
Policy arguments are only as good as the record behind them. The Alliance publishes rigorous analysis of how contingent fee structures shape claim behavior and IRS audit exposure.
- White Paper Publications: Detailed reports, such as “Contingent fees in R&D tax credit claims,” outlining the arithmetic and consequences of success-fee models.
- Transparent Methodology: All research is published with the methodology set out alongside it, allowing Congress and the public to test the findings independently.
3. Multi-Jurisdictional Fee Rule Tracking
Understanding the global landscape of R&D tax administration is critical to domestic reform. The Alliance tracks and compares the rules on adviser fees across multiple international jurisdictions.
- Legislative Tracker: A running record of IRS rule changes, Circular 230 updates, and statutory revisions affecting research credits.
- Comparative Standards: Benchmarking IRS and Treasury Department regulations against those in the UK, Ireland, Canada, and Singapore.
4. Taxpayer Education & Transparency
The consequences of a claim that doesn’t hold fall entirely on the business, not the adviser. Disallowed credits, interest, penalties, and audit disruptions land squarely on the taxpayer. The Alliance educates businesses on navigating these risks.
- KnowYourFees.org: Publishing plain-language guidance on how contingent fees are calculated and the questions businesses must ask before signing.
- Contractual Awareness: Educating finance teams on how to read indemnity clauses, audit-support terms, and shared responsibility frameworks in engagement letters.
