Your clients applied to the Portland Housing Authority to obtain a government-subsidized apartment and were approved. As part of the approval process, your clients submitted a statement of income and personal expenses. The Portland Housing Authority now has requested that the couple supply a copy of their last two years' tax returns. Your clients did not respond. The Housing Authority decided to obtain a subpoena for their tax return after receiving an anonymous tip you're your clients' income was much higher than they originally reported. Your clients do not want to have to submit their tax returns. Do they have to produce these tax returns to the Housing Authority?