Attorney Fees & Offer In Compromise

Surprisingly, there is not a lot of authority on this topic . . . when preparing a client's Offer In Compromise, if the client paid a flat fee for representation, do you subtract that amount from their asset side? (i.e. they have a checking account with $10,000 . . . . they pay flat-rate attorney fees of $3,000....so, they report $7,000 in the Offer). In my state, flat fee arrangements go into the general account, not the trust account (i.e. they are considered "earned"). Anyone have any insight into this?

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