Betty is upset with her tax preparer because she thinks she is being overcharged. Joe, Betty's tax preparer, is demanding that Betty pay him for the work he has done and refuses to give Betty her documents. Is Joe required to return her records to her? Why or why not?

No. Betty agreed to have the return completed, and she has to give him reasonable time to complete it.

No. Joe has reasonable cause to expect payment from his client and may withhold her records until she meets her side of the bargain.

Yes. A dispute over fees is not grounds for a tax preparer to delay returning records to a client.

Yes. However, he can withhold them until she pays an agreed-upon amount for services rendered