Answer:
The correct answer is: 36 months or 3 years.
Explanation:
The Department of Treasury Circular 230 establishes the regulations for all those professionals who represent individuals before the Internal Revenue Service (IRS) such as lawyers and accountants. In section 10.29 there is a retention requirement in front of conflict of interest that implies waivers or consents to be retained by the tax professional for 3 years post-representation and made available to the IRS if requested.
