Fill in the blank:

1. During an audit the IRS might require that the taxpayer produce the _______ that underlies the tax return data.
2. As with partnerships, the income, deductions, and tax credits of an S corporation ______ to the shareholders annually.
3. The tax ______ work papers prepared as part of an independent financial audit are not privileged communications that can be kept confidential from an IRS subpoena.
4. In the case of a complete termination of an S corporation interest, a _____ tax year may occur.
5. A privilege of ______ exists between certain types of tax preparers and the client as to tax advice rendered.
6. The _______, a presidential appointee, is the IRS's attorney.