If you Google the name Alliant Group on scroll down you will see a news piece explaining an IRS Criminal Investigation and Department of Justice raid, removing records from their Texas headquarters. They have been the subject of investigation at vars levels of IRS for some time now as they have been known to take quite aggressive positions.
It gets more involved then that. From what I understand, they expect a large fee for their work on the credit, and then if the client is audited they don't look to refund any part of the fee. Also, there is a question if audited how much they are able to support their work.
When the IRS looks at a potentially abusive situation, which includes promotors and overly aggressive preparers, they can use the data they obtain, like a client list, to select potentially abusive returns for examination. Consider that when determining if you wish to do the credit yourself, with proper scrutiny, or send your client to an outside specialist.
I am a retired large case revenue agent, after 40+ years with IRS. I was a coordinator on some of Long Island's largest examinations, which included the R&E credit. After our examinations of the issue, and some resulted in significant audit changes, I would walk the tax director thru the changes and explain how to follow thru how it was computed properly, so they could continue in the same way going forward.
Unless there is a major complexity involved, and even then with proper research, there is no reason a reasonable accountant can't do the credit calculations. People get intimidated by the idea of doing something new. If you follow the instructions and read the regulations it is not that complex.
There is no need to go to an outside specialist if it is something that if you take your time, properly compile the data and compute the properly allowable credit
After all, who knows your client better then you do , to understand their operation and properly compile the expenses that should be allocated to the credit and, should it be questioned, who would be in a better position to explain how those amounts were arrived at. For that reason, why "farm it out" when you can do it yourself and probably, even if including research time, gain fees , and do it at a lesser cost to your client.
If I can help anyone along the way, feel free to contact me directly,,,I do not prepare tax returns, just consult on tax matters where preparers need guidance, or assistance in some matters they are not used to, based on my prior experience..ie issues such as sale of business, sec 1031, 108 exclusions, Howard Silverman
silvermantaxconsult@gmail.com