A client demands the reutn of all records and documents froman attorney even though they client has not paid the attorneys fees. Under Circular 230 the Attorney:

A.)must allow the client to photocopy the tax return

B.)must return all client provided records, especially those that need to be attached to the return

C.)must provide an electronic copy of any appraisal that the office completed

D.)should deduct the outstanding fees from the refund expected by the client so that the tax return can be filed