3. Which of the following statements is correct with respect to a clients request to a tax practitioner for the return of the clients records?

a. The practitioner may never return records of the client to the client, even if the client requests the 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 return the clients personal papers, but not tax reporting documents, such as the clients W-2s and 1099s.