Under Treasury Circular 230 , the IRS requires that certain records be returned to a client by the tax practitioner even though no payment for services has been received. Records of the client for this purpose do not include: 

A. Materials prepared by a client's actuary and provided to the practitioner with respect to tax preparation. 

B. A schedule prepared by the practitioner that provides mathematical details of a particular amount included in a client's tax return. 

C. Electronic materials provided to the practitioner that existed before the client retained the practitioner. 

D. Written records given to the practitioner at the beginning of the engagement.