1. Tax Attorney Representation for Existing Disputes
Individuals and businesses may change attorneys during an IRS examination, assessment dispute, or administrative appeal. The assignment depends on the taxpayer, disputed periods, and procedural stage.
Individual and Business Tax Representation
A corporate tax assessment may concern the company while its owner faces separate personal liability. Under New York Rules of Professional Conduct 1.7 and 1.13, an attorney must identify each client and assess potential conflicts. Joint representation requires compliance with applicable conflict and consent requirements.
Defining the Attorney's Assignment
New counsel may handle a pending protest, assessment dispute, or court proceeding without assuming unrelated tax matters. Engagement terms should identify covered tax periods, proceedings, and exclusions. The scope of tax lawyer representation differs from authority granted through an agency power of attorney.
2. Reviewing the Existing Tax Case
Earlier filings and agreements may restrict available responses after representation changes. Incoming counsel should compare taxpayer records with agency documents to identify unresolved obligations.
Prior Filings and Signed Agreements
Review filed protests, assessment consents, and settlement documents. IRS Form 872 may extend the assessment period for specified taxes and years.
A closing agreement under IRC § 7121 is generally final, subject to statutory exceptions involving fraud, malfeasance, or misrepresentation of a material fact. Changing attorneys does not invalidate an enforceable agreement.
Outstanding Notices and Filing Deadlines
Incoming counsel should identify each notice, mailing date, and response deadline. Under IRC § 6213(a), a statutory notice of deficiency generally provides 90 days after mailing to petition the U.S. Tax Court, or 150 days if addressed to a person outside the United States. A deadline falling on a Saturday, Sunday, or District of Columbia legal holiday is subject to the statutory extension rule.
Other IRS notices follow separate procedures. Changing attorneys does not extend filing deadlines, and an administrative response does not necessarily preserve Tax Court petition rights.
3. Updating Federal and New York Tax Representation
Federal and New York tax authorities have separate authorization procedures. Appointing new counsel does not automatically establish authority before every agency or tribunal.
Replacing an IRS Representative
IRS Form 2848 identifies the representative, tax matters, and covered periods. A new authorization recorded in the Centralized Authorization File generally revokes earlier recorded powers of attorney for the same matters unless properly retained under Line 6. Specific-use authorizations follow different rules.
Form 2848 does not replace the U.S. Tax Court's admission and appearance requirements.
State and Local Tax Proceedings
New York State generally uses Form POA-1 for tax representation and Form ET-14 for estate tax matters. A new POA-1 does not automatically revoke earlier authorizations. Representatives appointed after a Division of Tax Appeals petition is filed generally must submit Form TA-105.
New Rochelle property assessment grievances generally run from February 1 through the third Tuesday in February. Taxpayers use Form RP-524 and must submit original applications and supporting documents in person or by mail, not by email or fax.
Property tax exemption denials involve separate eligibility requirements, as explained in New York property tax exemption disputes. Broader multistate business tax matters may require state and local tax representation.
4. Transferring a Tax Case to New Counsel
A change in representation requires more than transferring the former attorney's file. Incoming counsel must identify pending submissions, determine which authorizations remain effective, and satisfy tribunal requirements.
Former Counsel and the Case File
Incoming counsel should obtain filed submissions, agency correspondence, and executed agreements. Under New York Rule of Professional Conduct 1.16, departing attorneys must take reasonably practicable steps to protect the client's interests, including delivering papers and property to which the client is entitled. Withdrawal from a pending proceeding may require tribunal permission.
Confirming Authority after the Transfer
Receiving the file does not establish authority before an agency or court. New counsel should confirm the required power of attorney, appearance, or substitution and determine whether previous representatives remain authorized.
An accountant may continue preparing returns while an attorney handles the dispute if their responsibilities are defined. Unresolved IRS matters may require additional filings or tax controversy representation.
5. Tax Dispute Representation for New Rochelle Taxpayers
Taxpayers changing attorneys during an audit, assessment dispute, or appeal should provide agency notices, prior agreements, filed submissions, and existing powers of attorney. These records help define the new engagement and identify necessary action before the next deadline.
SJKP Law Firm LLP can discuss the potential scope of representation for existing federal and New York tax disputes, subject to attorney availability, conflict review, and an agreed engagement.
06 Nov, 2026
