Question: Sara is a tax practitioner. Her client, Asher, has not paid his tax preparation fees for the year. As a result, Sara has decided to

Sara is a tax practitioner. Her client, Asher, has not paid his tax preparation fees for the year. As a result, Sara has decided to keep all of his tax return information and will not file his return until she is paid, even if the filing deadline is missed. According to Circular 230, does this decision create risk for Sara?

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