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.
Answer: B. The practitioner may retain copies of the client's records.
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The primary survey line running north and south in any area described by the rectangular survey system is its
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Which of the following was NOT one of the four types of analysis objectives mentioned in your textbook?
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