Handling issues quickly. Disposition cannot be unreasonably delayed immediate of any matter before the Internal Revenue Service. This applies with respect to respond to your client as well as IRS staff. You cannot advise a client to present any document to the IRS for the purpose of delaying or preventing the administration of tax laws federal. Treasury Department Circular 230 §10.23, §10.34 (b). Customer records. At the request of a customer, you must return all customer records necessary for it to meet its federal tax obligations, even if there is a dispute over fees. You may keep copies of these records, if state law allows you retain a client’s records in the event of a fee dispute, you only need to return records that should accompany the client’s statement, but should include reasonable access customer to review and copy any additional records retained by you that are necessary to that the client complies with its federal tax obligations. The term “customer records” includes all materials, written or electronic, provided to you by the customer or a third party.
- “Customer records“ also include any tax returns or other documents that have previously been prepared and delivered to the client, if the declaration or document is necessary for the client to comply with their current federal tax obligations.
- You are not obligated to provide a customer with the product of your work, that is, any exchange, refund request, or other document that you have prepared, but not yet delivered to the customer if :
- is withholding the document pending the client’s payment of charges related to the document.
- Your contract with the customer requires the obligation to pay before delivery.