Imagine that you were a preparer of a clients return and was unable to gain access to a document needed to support a transaction. You had asked the client numerous times for this item and you were finally presented with an email from the CEO stating that the deduction was allowable. Would you feel comfortable with this documentation? What would be needed in order to bring you to a level of confidence with allowing this item to become part of a return? Support your answer with primary rules and guidance through citations and references.