See Special Enrollment Exam Quiz
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SEE PART 3: REPRESENTATION, PRACTICES, AND PROCEDURES
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An enrolled agent prepared a client's 2025 Form 1040 and e-filed it on March 18, 2026. To reduce storage costs, the EA retained only a spreadsheet listing each client's name, Social Security number, tax year, and type of return, and permanently deleted the return files. In June 2027, the client asks for a copy of the return, and the IRS separately asks the EA why the return files are not among her records.
Which statement is correct regarding the EA's retention practice?
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