See Special Enrollment Exam Quiz
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SEE PART 3: REPRESENTATION, PRACTICES, AND PROCEDURES
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Which of the following is correct regarding a practitioner's obligation to furnish records or information to the IRS during representation?
A
A practitioner must comply with every IRS request for records in a pending matter, regardless of the request's legality, because any refusal is sanctionable under Circular 230.
B
A practitioner may withhold records that the client has directed the practitioner not to disclose, because the duty of confidentiality to the client takes precedence over an IRS records request.
C
A practitioner must promptly submit records or information in response to a proper and lawful IRS request unless the practitioner reasonably believes in good faith that the records or information are protected by a genuine privilege.
D
A practitioner may withhold records the practitioner determines are not relevant to the issue under examination, provided the practitioner notifies the IRS examiner of that determination in writing.
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