No. A licensee who was engaged and prepared income tax returns for a client and provided the client with a copy of the income tax returns, as defined under Internal Revenue Code Section 6107(a), is not required to provide additional copies under applicable BPC and CBA regulations. Licensees are, however, required to return tax records provided by the client and provide a copy of the licensee's working papers that support information on the tax returns.
Under BPC section 5037:
(b) A licensee shall furnish to his or her client or former client, upon request and reasonable notice:
(1) A copy of the licensee's working papers to the extent that those working papers include records that would ordinarily constitute part of the client's records and are not otherwise available to the client.
(2) Any accounting or other records belonging to, or obtained from or on behalf of, the client which the licensee removed from the client's premises or received for the client's account. The licensee may make and retain copies of documents of the client when they form the basis for work done by him or her.