The World Trade Organization has helped to significantly reduce tariffs around the world

Pursuant to Treasury Circular 230, which of the following statements about the return of a client's records is correct?

A. The client's records are to be destroyed upon submission of a tax return. B. The practitioner may retain copies of the client's records. C. The existence of a dispute over fees generally relieves the practitioner of responsibility to return the client's records. D. The practitioner does not need to return any client records that are necessary for the client to comply with the client's federal tax obligations.

A cover letter ________

A) should not include your skills as they will be mentioned in your résumé B) is not a persuasive message C) can convey your professional personality and writing skills D) should be generic enough so that you can use it to apply for any job in your field E) does not need to specify the position you are applying for