Mary receives an IRS notice of audit for her 20XX return and has come to...

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Accounting

Mary receives an IRS notice of audit for her 20XX return and has come to you for help. An enrolled agent (EA) prepared Marys 20XX tax return and you need the EAs work papers to assist you in defending Mary in the audit. The EA refuses to turn over the records because Mary still owes him money on an outstanding bill. Under Circular 230, is the EA in violation of Circular 230?

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