97. Joe the Client requests that Mike the CPA return to him all of his records so that Joe the Client can comply with his Federal Tax obligations. Mike the CPA must return:

1. Any and all records necessary to fulfill the tax obligation, even if there is a fee dispute. Mike the CPA is not allowed to make copies of these records.
2. Any and all records necessary to fulfill the tax obligation, unless there is a fee dispute. In such case, Mike the CPA will not return the records until fee dispute is solved.
3. Any and all records necessary to fulfill the tax obligation, even if there is a fee dispute. Mike the CPA is allowed to make copies of these records.
4. Any records that Mike is not using at the time.