Problem: Val Sims is a self-employed CPA and is the sole practitioner in her tax practice. She has had several situations arise this year involving client representation, client records, and client fee arrangements. Val is concerned that her actions may be in violation of the Circular 230 regulations governing practice before the Internal Revenue Service (IRS). In the table below, based on IRS Circular 230 Part B provided in the exhibit, indicate whether Val is in violation of the regulations for each of the actions described. Click on the highlighted cell next to each action and select either "Yes" or "No" from the options provided.