LO.2 A new out-of-state client, Robert Ball, has asked you to prepare a Form 709 for a large gift he made in 2011. When you request copies of any prior gift tax returns he may have filed, he responds, “What do gifts in prior years have to do with 2011?” Send a letter to Robert at 4560 Walton Lane, Benton, AR 72015, clarifying this matter.