Attorney represented Baker in a claim involving a breach of Baker's employment contract. The case was settled without suit being filed. The proceeds of the settlement were paid directly to Baker~ who subsequently paid Attorney in full for Attorney's fee and expenses. Thereafter, Attorney did no other work for Baker. Baker is now being audited by the Internal Revenue Service (IRS). The IRS has asked Attorney for details of the settlement, including the amount claimed for each item of damage and the amounts paid for the items. Attorney reported the request to Baker who told Attorney not to provide the information to the IRS. Is it proper for Attorney to furnish the information to the IRS