You are a certified public accountant. A client enters your office on April 14 with a bag full of disorganized documents and receipts. He asks you to prepare his tax return and would be happy to file an extension. However, the client expresses some urgency and would like to file the actual tax return as soon as possible because he says, I should get a refund for all the huge deductions. When looking through the clients documents and compiling the tax return, you realize that there are not enough supporting documents for deductions that would result in a refund.

Suggest an alternate solution to Circular 230 code 10.22 to communicate to the client.