In the event of a dispute over fees, at the request of a client, a practitioner:

1. a) Must promptly return any and all records of the client necessary for the client to comply with his or her Federal tax obligations.

2. b) If applicable state law allows, the practitioner need only return those records that must be attached to the taxpayers return.

3. c) Is not obligated to return any records until the dispute is resolved or the client obtains a court order compelling the practitioner to return to record.

4. d) Both (a) and (b)

5. e) None of the above.