Revoking MN POA - a cautionary tale

[AuditorTurnedGood]

Be aware, all, if you end up as a POA for an MN taxpayer, only the taxpayer can revoke the POA - you can't do it yourself.

I had a client do the POA for me to represent them on a sales tax audit. After about 3 hours discussing the merits of their case (effectively none outside of "I just don't owe, and they're out to get me), we decided to go our seperate ways. This was after the POA was filed. I called the Revenue department to let them know I was not the representative, and they told me I can't revoke the POA myself - the taxpayer has to do it.

As an added note, apparently the taxpayer has been going around me, and to the director of special taxes, no less, since the day they filed the POA. They're also no longer clients.

ATG

[OtisMozzetti]

send Revenue Department a written notice

I believe that I would just send the Revenue Department and your former client a polite written notice letter stating that I have not represented this particular taxpayer since the day that he and I parted our ways. I might go on to say that "I am not familiar with your procedures, similar to those used with the IRS, by which a representative revokes the relationship, but I am no longer able (since out of communication with) or willing to represent this particular taxpayer."

Although, in various tv murder mysteries, I have seen lawyers get forced to represent clients, I doubt that the Revenue Department could or would force you to represent this client. If the Revenue Department decides to call you as a witness, then all you have to do is to make sure to comply with the applicable ethics rules about whether or not to provide them whatever information which you have knowledge of that they request.