Working With a Representative
Switching Tax Representatives Mid-Case Without Losing Ground
By Darrin T. Mish, Attorney · 5 min read · October 9, 2026
The short answer
You can change representatives at any time. Protect your deadlines first, get your records, then either file a new power of attorney or revoke the old one by writing "REVOKE" across the top of a copy and sending it to the IRS. Confirm the change in your IRS online account.
People stay with a bad representative far longer than they should. They are afraid that leaving will make things worse, that the IRS will pounce, or that they will lose the money they already paid. Usually the opposite is true. A representative who is not working your case is already making things worse.
You are allowed to leave. The process is not complicated, but the order matters. Here it is.
Step 1: find your deadlines before anything else
Before you fire anyone, find out whether a clock is running. Look at every IRS notice you have received, and sign in to your IRS online account to see digital notices and balances. Notices about a proposed levy, a notice of deficiency, or an appeal right often carry deadlines that matter far more than your frustration with a firm.
If a deadline is close, the transition plan has to protect it. That may mean asking your current representative to file something before you leave, or bringing in your new representative immediately, or filing a protective response yourself. Do not let a deadline slip during a handoff.
Step 2: ask for your records, in writing
Circular 230 section 10.28 says a practitioner must, at the client's request, promptly return any and all records of the client that are necessary for the client to comply with federal tax obligations. A fee dispute generally does not change that obligation.
Send a written request for your complete file: documents you provided, transcripts pulled, returns prepared, financial statements, and copies of everything sent to or received from the IRS. Ask for a log of IRS contacts if they keep one. The details of what you are entitled to are in getting your file back.
Step 3: handle the power of attorney
You have two ways to take authority away from your old representative.
- File a new power of attorney for your new representative. The Form 2848 instructions explain that when the IRS records a new power of attorney on its Centralized Authorization File, it generally revokes any earlier power of attorney recorded for the same matter. If you want to keep the old one in place for some reason, you must check the box on line 6 and attach a copy.
- Revoke without naming anyone new. The instructions say to write "REVOKE" across the top of the first page of the power of attorney, with a current signature and date below it, and mail or fax the copy to the IRS using the Where To File Chart, or to the IRS office handling a specific matter. If you do not have a copy, send a signed and dated statement of revocation listing the matters, the years or periods, and the name and address of each representative being revoked, or write "revoke all years/periods."
Representatives can also withdraw on their own. According to the instructions, a representative who wants out writes "WITHDRAW" across the top of the first page with a current signature and date and sends it to the IRS the same way.
Step 4: confirm the change
Do not assume the IRS processed it. Your IRS online account lets you view authorizations, according to the IRS. Check that the old representative is gone and the new one appears with the right tax matters and years. Paper filings can take time to process, so check again if the change does not show right away.
Tax information authorizations on Form 8821 are separate from powers of attorney. If your old firm had one, make sure it is addressed too. The online account chapter explains how to read what you see.
Step 5: brief the new representative
Give your new representative everything: the old firm's file, your notices, your engagement letter with the old firm, a list of what you paid and when, and an honest account of what you told the old firm and what you told the IRS directly.
Expect the new representative to pull fresh transcripts. That is not wasted effort. The account may have changed, and the new person needs to see the current picture with their own eyes before relying on someone else's summary.
Step 6: deal with the money separately
Your refund dispute with the old firm is real, but it is a separate track from your tax case. Ask for an accounting and the unearned portion of your fee in writing, quoting the refund clause in your contract. If the firm refuses, report to the FTC at ReportFraud.ftc.gov and your state attorney general for a company, or to the state bar or board of accountancy for a lawyer or CPA.
Do not hold your tax case hostage to the refund fight. The refund policies chapter and the reporting chapter cover that side.
What to say, and what not to say
Communicating with the old firm during a switch
| Do | Do not |
|---|---|
| Put requests in writing and keep copies | Rely on phone promises |
| Ask for the complete file and IRS correspondence | Accept a summary instead of the records |
| Quote your contract's refund and termination terms | Threaten without documents |
| Tell the IRS directly through a revocation or new authorization | Assume the firm will notify the IRS for you |
Signs it is time to switch
- No authorization from the firm appears in your IRS online account long after you paid.
- Months pass with no submissions to the IRS and no clear explanation.
- You cannot reach the licensed professional named in your engagement letter.
- Your balance grows while you are told everything is handled.
- The firm asks you to route IRS payments through it.
- The firm discourages you from checking your own IRS account.
Circular 230 section 10.23 says a practitioner may not unreasonably delay the prompt disposition of any matter before the IRS. If your case has stalled, you are allowed to ask why, and you are allowed to leave.
The cost of staying
People often stay because of sunk cost. They have already paid, so leaving feels like losing that money. But the money is gone either way. The only question is whether your case moves forward from here.
Interest generally keeps accruing on unpaid balances, collection deadlines keep moving, and every month spent waiting on a stalled representative is a month you do not get back. Leaving is not admitting a mistake. It is fixing one.
If the old representative is unreachable
Sometimes the problem is not a bad representative but a missing one. The firm stops answering, the phone number is disconnected, or the professional has left. The steps are the same, with one change: do not wait for their cooperation.
File the new power of attorney or the revocation yourself, request your records in writing at the last known address and by email, and have your new representative pull transcripts immediately. If the old representative was a licensed practitioner, check the IRS discipline records and the state licensing body, in case something has happened to their license. See checking IRS disciplinary records.
A short script for the call you dread
If you need to tell a firm you are leaving, keep it short. Say that you are ending the engagement as of today, that you are requesting your complete file under Circular 230 section 10.28, that you are revoking the power of attorney with the IRS, and that you are requesting an accounting and refund of unearned fees under your contract. Then follow up in writing with the same four points.
You do not owe anyone an argument. You owe yourself a clean exit and a case that keeps moving.
Choosing better the second time
When you hire again, use what you learned. Verify the license and discipline record of the specific person. Get a written engagement letter with a named professional, a defined scope, and a clear refund rule. Pay IRS amounts directly. Check your online account monthly.
The verification chapter and the engagement letter checklist are built for exactly this moment.