Several fees are available, however all retainer, flat, and initial fees are payable up front prior to any work being started. I work on a combination flat fee and hourly basis, and you will be quoted your fee during our initial consultation. I do not charge extra for items such as; telephone calls, faxes, photocopying, postage, courier or messaging services, or computerized research. All expenses with the exception of in-person travel expenses (greater than 50 miles), government processing fees, and property appraisals are included in my flat or hourly rates, and the separate flat fee charged for offers in compromise. Excluding the first $350 of my retainer fee and 50% of my offer in compromise flat fee, my fees are refundable at any time minus any appropriate charges for services already rendered and expenses incurred. A contract or engagenment letter is required prior to any work being started. This contract or engagement letter will outline all services to be rendered and the associated costs. I accept local checks, certified checks, money orders, MasterCard, Visa, Discover Card and American Express as forms of payment.