A client is under audit and the IRS has sent him a Information Document Request for his bank records for the tax year under review. The client does not like the Revenue Agent assigned to the Exam and does not want to provide the documents. What advice do you have for this client and what refusal to provide the requested records may mean for the audit? (Please cite to the IRC and refer to the specific IRS form that should be used for a particular purpose. You will also need to cite to Circular 230 where appropriate)