Treasury Department Circular No. 230 Summary

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Sec. 10.28 of the Treasury Department Circular No. 230 states that the practitioner must return any records of the client that are needed for the proper compliance with his or her tax obligations. The practitioner may not refuse to comply with this section even if the client has not paid for the services provided. In such case the practitioner may only return the documents necessary for filing of the return but must still provide a reasonable access to any records the client may need in order to comply with the Federal tax obligations. “Any records” include all electronic and written documents previously provided to the practitioner by the client as well as any information prepared by the client or a third party in the process. This term also
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