@itonewbie Thanks for your comments and the references.

Circular 230 Section 10.28 - Return of client’s records: This is the first year we are preparing the return for this client and all the information were provided by email. There was no physical document ever provided. It seems that we are ok with this section. If client requests the e-materials provided, we will email back those materials. Is this ok?

Stockpiling Pub 1345: The e-file authorization forms were signed and dated on May 13, 2020 by TP. Based on the stockpiling rule, it seems that we must e-file on or before May 16, 2020 even though we are not paid. Are we stuck (ie obligated to e-file)?  Is this correct? Can we therefore terminate our engagement on or before May 16,2020.

Pub 1345: “ The IRS does not consider current filing year returns held prior to the date it accepts transmission of electronic returns stockpiled.” What does this mean?