The IRS requires paid tax preparers to keep a completed copy of returns or claim for refund; or retain some type of record, or list, which includes the taxpayer's name, identification number, and tax year. How long must these records be retained and available for inspection?

A.Two years following the close of the tax return period in which the claim for refund was requested.

B. Three years following the close of the tax return period in which the claim for refund was requested.

C. Seven years following the close of the tax return period in which the claim for refund was requested.

D. There is no limit to how long these records are kept.