Assume that Mrs. K tells you about $10,000 she found in the park. You communicate to Mrs. K that as a result of your research, it is clear that the $10,000 will have to be included in her taxable income based on the fact that even "treasure troves" are gross income. She tells you that she doesn't want to pay taxes on this amount and, therefore, asks you just to pretend that the two of you never had the conversation and that you don't know anything about the $10,000. She tells you that when she gives you all her materials to prepare her tax return, she just won't indicate any receipt of the money. In March, she does just that and omits any information indicating that she found the $10,000. What are your responsibilities in completing her tax return?