Question

A practitioner is engaged to prepare a client's federal income tax return for 2017 and 2018. The practitioner files the 2017 return on the client's behalf and provided copies of the 2017 return and all related documents to the client. After the 2018 return is prepared, the client disputes the fees for the 2018 tax engagement, terminates the relationship, and requests all tax returns and related records. The client has not yet paid for preparation of the 2018 return. Under irs circular 230, which records must the practitioner return to the client?

Answer 1

Answer:

yes it's absolutely true because the audit documents of the company is not the property of the practicioner it's the property of the company

so,as in the instance case the 2017 documents to be returned and also as per CA ACT 1949

the ca cannot have any lean over the client's property so both tax return filled in 2017 and 2018 should also be returned along with the other provided copies if any