Circular adresses issues of due diligence. Ben stormed into her tax preparer Bens office demanding her tax returns. Beau has not paid for her income tax preparation and doesnt 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?

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

No Ben 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, if Ben kept her records, he wo update be guilty of incompetence and disreputable contact