A practitioner is engaged to prepare a client's federal income tax return for 2013

and 2014. The practitioner files the 2013 return on the client's behalf. After the

2014 return is prepared, the client disputes the fees for the 2014 tax engagement,

terminates the relationship, and requests all tax returns and related records. The

client has not yet paid for preparation of the 2014 return. Under IRS Circular No.

230, which records must the practitioner return to the client?

a. Schedules the practitioner prepared, which the client needs to file in its 2014 federal income tax

return.

b. The engagement letter executed by the client for preparation of the 2014 federal income tax

return.

c. An appraisal the practitioner prepared in connection with the 2013 federal income tax return.

d. Notes the practitioner took when meeting with the client about the 2013 and 2014 tax returns.