Pursuant to treasury circular 230, which of the following statements about the return of a client's records is correct? a. the practitioner may retain copies of the client's records. b. the client's records are to be destroyed upon submission of a tax return. c. the practitioner does not need to return any client records that are necessary for the client to comply with the client's federal tax obligations. d. the existence of a dispute over fees generally relieves the practitioner of responsibility to return the client's records. e. none of the above