circular 230 addresses issues of due diligence. Bea stormed into her tax preparer Ben's office demanding her tax records. Bea has not paid for her income tax preparation and doesn't know when she will have the funds to do so. Is the tax preparer required to return her records to her? Why or why not?

a. No, Bea agreed to have the preparer complete the return and she has to give him reasonable time to complete it

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

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

d. Yes, If Ben kept her records, he would be guilty of incompetence and disreputable conduct