Question: Shirley's client provided various records to enable her to prepare his income tax return. When the client refused to pay Shirley for her work, Shirley

Shirley's client provided various records to enable her to prepare his income tax return. When the client refused to pay Shirley for her work, Shirley refused to return the client's records. Assuming state law permits her to retain the client's records, what records must she, nonetheless, return to him

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