Apractitioner is engaged to prepare a client's federal income tax return for 2013 and 2014. the practitioner files the 2013 return on the client's behalf. after the 2014 return is prepared, the client disputes the fees for the 2014 tax engagement, terminates the relationship, and requests all tax returns and related records. the client has not yet paid for preparation of the 2014 return. under irs circular 230, which records must the practitioner return to the client?

The answer is: An appraisal the practitioner prepared in connection with the client's 2013 federal income tax return.

Explanation:

IRS Circular 230, § 10.28 Return of client’s records.

(a) In general, a practitioner must, at the request of  a client, promptly return any and all records of the  client that are necessary for the client to comply with  his or her Federal tax obligations. The practitioner  may retain copies of the records returned to a client.  The existence of a dispute over fees generally does  not relieve the practitioner of his or her responsibility  under this section.

At the request of the client the practitioner must return all the records related to the client's 2013 federal income tax return and any appraisal prepared in connection to those records.

answer; ///i believe the answer is (d) procedures to control the quailty of your product;