Are they still your clients? The IRS may think so.

My Accounting Today article that many CPA associations have republished regarding Forms 2848- Power of Attorney.  Many tax pros and taxpayers do not withdraw or revoke the Power of Attorney authorization that they provide to their tax professional after the tax pro helps them with a tax problem.   When you file a POA form with the IRS, the IRS treats the tax pro as if they are the taxpayer.  All taxpayers and tax pros should consider withdrawing or revoking the authorization after the tax problem is solved.  If not, the tax pro will still be the “taxpayer” in the eyes of the IRS.