An enrolled agent (EA) represented both a taxpayer and a former business partner of the taxpayer before the IRS with regard to a specific tax matter. Due to a conflict of interest between the two taxpayers in the tax matter, the EA obtained a written consent from each of the clients waiving the conflict of interest and giving informed consent. For how long does the EA need to keep those written consents after the conclusion of representation? (A) 24 Months (B) 36 Months (C) 48 Months (D) 72 Months
