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Betty is upset with her tax preparer because she thinks she is being overcharged. Joe, Bettys tax preparer , is demanding that betty pay him

Betty is upset with her tax preparer because she thinks she is being overcharged. Joe, Bettys 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 Why not?


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