Question

Which of the following statements is correct with respect to a client’s request for records of the client that are necessary for the client to comply with his or her Federal tax obligations?

A. The practitioner may never return records of the client to the client even if the client requests prompt return of the records.

B. The existence of a dispute over fees always relieves the practitioner of his or her responsibility to return records of the client to the client.

C. The practitioner must, at the request of the client, promptly return the records of the client to the client unless applicable state law provides otherwise.

D. The practitioner must, at the request of the client, return the records of the client to the client within three months of receiving the request.

Answer 1

The correct statement is option C: The practitioner must, at the request of the client, promptly return the necessary records to comply with Federal tax obligations.

Step-by-step explanation:

The correct statement with respect to a client's request for records necessary for the client to comply with their Federal tax obligations is option C: The practitioner must, at the request of the client, promptly return the records of the client to the client unless applicable state law provides otherwise.

This means that unless state law specifies otherwise, the practitioner is obligated to return the client's records when requested by the client. This ensures that the client is able to fulfill their tax obligations.