Choice "C" is correct. A tax preparer should retain client records for three years.Choice "a" is incorrect. A tax preparer should retain client records for three years.Choice "b" is incorrect. Generally, at the request of the client, the practitioner must return all client records. An exception is if state law allows the practitioner to retain the records in the case of a fee dispute, the practitioner may do so. However, the practitioner must (1) return to the client those records which must be attached to the tax return, and (2) allow the client to review and copy the practitioner-retained client records related to the client's federal tax obligation. Choice "d" is incorrect. The general rule is to return all requested records.