Short answer
Send a short written request listing the records you want, such as the signed Form 2848, everything filed with the IRS, IRS letters, transcripts and your fee agreement, with a reply date. If an enrolled agent, CPA or attorney handles your case, Circular 230 (31 CFR 10.28) requires them to promptly return your records on request.
Key takeaways
- Under 31 CFR 10.28, a practitioner must promptly return client records needed for your federal tax obligations, and a fee dispute generally is no excuse.
- Ask for the Form 2848 or 8821, everything filed with or received from the IRS, transcripts, financial statements, the fee agreement and a log of work done.
- Pull your own transcripts and check your IRS Online Account at the same time, so you are not depending on the company.
- To end a company’s authority, file a new Form 2848 or send the IRS a signed copy marked REVOKE; a new 2848 does not revoke a Form 8821.
When to ask for your file
Use this letter when you are switching representatives, when a case seems stalled, or simply when you want to see what has been filed in your name. Our second opinion guide lists the warning signs, such as never having seen a copy of your Form 2848 or any filing. Asking for your file is a normal request, and a firm doing the work should be able to send most of it quickly.
This template is a starting point, not legal advice. It cannot force a particular result, and the terms of your own agreement with the company also matter.
What Circular 230 says about returning your records
Treasury Circular 230 governs people who practice before the IRS, such as enrolled agents, CPAs and attorneys. Under 31 CFR 10.28, a practitioner “must, at the request of a client, promptly return any and all records of the client that are necessary for the client to comply with his or her Federal tax obligations.” The practitioner may keep copies.
- Fee disputes. A dispute over fees “generally does not relieve the practitioner” of the duty. Where state law lets a practitioner hold records in a fee dispute, they must still return records that must be attached to your return and give you reasonable access to review and copy the rest.
- What counts as your records. Documents you provided, documents the practitioner obtained during the representation, and materials you or third parties prepared about the matter. Returns, claims or similar documents the practitioner prepared count too, if you need them for current obligations, but can be withheld until you pay the fee for that document.
- Who it binds. The rule applies to practitioners. Salespeople and case managers who are not EAs, CPAs or attorneys are not directly bound, so address the letter to the licensed person who signed your Form 2848 and copy the company.
“Promptly” is not defined as a number of days, so the letter sets a reasonable reply date. The 14 days in the template is our suggestion, not a legal deadline.
What to ask for, and why
| Item | Why it matters |
|---|---|
| Signed Form 2848 or Form 8821 | Shows who is authorized, for which taxes and years; you need it to revoke |
| Everything filed with the IRS | Payment plan requests (Form 9465), financial statements (Form 433-A or 433-F), offers (Form 656), hearing requests (Form 12153), and the dates sent |
| IRS correspondence received | Notices and letters the IRS sent to the representative, which you may never have seen |
| Transcripts pulled | Shows what the firm saw about your balance and deadlines |
| Your own documents | Pay stubs, bank statements and other records you supplied |
| Fee agreement, payments and work log | What you agreed to pay, what you paid, and a dated list of work and IRS contacts |
A work log may not be a “record of the client” under 10.28, so ask for it as a courtesy rather than a legal right. Your fee agreement and payment history matter if you later ask for a refund; the FTC suggests asking companies “whether they offer refunds for fees if you don’t get the promised service.”
Setting a deadline and sending the request
- Send it in writing. Email it and also mail it, using a method that gives you proof of mailing. Keep copies.
- Address the licensed practitioner. Name the EA, CPA or attorney on your Form 2848 if you know it.
- Set a reply date. Give a specific date and ask for electronic copies, which are usually fastest.
- Follow up once. If the date passes, send a short reminder that cites 31 CFR 10.28.
- Escalate if ignored. Our second opinion guide lists complaint routes, from the FTC at ReportFraud.ftc.gov to the IRS preparer complaint form and state licensing boards.
Get your own IRS records at the same time
You do not need the company to see your IRS account. Per IRS.gov, your IRS Online Account shows amounts owed by tax year, up to five years of payment history, existing payment plans, digital notices and transcripts. You can also order tax return and tax account transcripts through Get Transcript by mail or at 800-908-9946; mailed transcripts arrive in 5 to 10 calendar days. Our guide to reading an account transcript explains the codes.
Compare what the company sends with what the IRS shows. If the company says a plan or offer was filed but nothing appears on your transcript for that year, ask for the filed copy and the date sent. The IRS Online Account page lists approving a power of attorney, but does not say it shows existing authorizations, so ask the company for the Form 2848 itself.
Revoking the company's Form 2848 or 8821
Request your file first, then end the authority, so the representative can still answer questions while copies are prepared. Per the IRS Instructions for Form 2848:
- New representative. A new Form 2848 recorded on the IRS Centralized Authorization File generally revokes an earlier one for the same matters, unless you check line 6 and attach a copy of the one you want to keep.
- No new representative. Write “REVOKE” across the top of the first page of a copy, sign and date it below that, and mail or fax it using the instructions’ Where To File chart (or to the IRS office handling a specific matter).
- No copy. Send a signed, dated statement saying the authority is revoked, listing the matters and years or periods (or “revoke all years/periods”) and each representative’s name and address.
- Form 8821. Filing Form 2848 does not revoke a Form 8821 tax information authorization. Revoke it the same way, per the Form 8821 instructions.
More on the form itself is in our Form 2848 guide.
The file request letter (template)
Replace everything in [square brackets] and delete lines that do not apply.
[Your full name]
[Street address]
[City, state, ZIP]
[Phone number]
[Email address]
[Date]
[Name of the enrolled agent, CPA or attorney on your Form 2848]
[Company name]
[Company address]
[Company email]
Re: Request for return of client records under 31 CFR 10.28
Client: [Your name]
Tax matters and periods: [for example, Form 1040 income tax, 2021 to 2024]
Client or case number: [number]
Dear [Name]:
Under Treasury Circular 230, Section 10.28 (31 CFR 10.28), I request the return of my records and copies of my file. Please send the following by [date, for example 14 days from today]:
- The signed Form 2848 and any Form 8821 filed for me, and the date each was submitted to the IRS.
- Copies of every form, letter and document sent to the IRS on my behalf, with the date sent, including any Form 9465, Form 433-A or 433-F, Form 656 and Form 12153.
- Copies of all correspondence received from the IRS about my account.
- All IRS transcripts obtained for me.
- All documents I provided, including [pay stubs, bank statements, prior returns].
- My signed fee agreement, a statement of all fees I have paid, and a dated summary of work performed and IRS contacts made.
Electronic copies by email to [email address] are acceptable. If any item will not be provided, please tell me in writing which item and why.
[Optional: I am ending the representation as of [date]. Please do not take further action or charge further fees on my behalf after that date.]
Thank you. You can reach me at [phone].
Sincerely,
[Signature]
[Printed name]
A filled-in example
Example (assumed facts). Luis hired a company in March, paid $3,200 and was told an installment agreement was “in process.” In September he gets a CP504. His Online Account shows no payment plan.
On September 20 he emails and mails the letter to the enrolled agent named in his welcome packet, asking for items 1 to 6 by October 4 and adding: “I am ending the representation as of September 20.” The same day he orders account transcripts for 2022 and 2023 by mail and books a free second opinion. On October 4 he receives the Form 2848 and a copy of a Form 9465 dated in May, but no IRS letter accepting it. With the file and transcripts in hand, he or a new representative can decide whether to request a plan again. The facts are illustrative only.
After you have the file
Review it with someone independent. Free options include the Taxpayer Advocate Service (877-777-4778 (IRS.gov, 2026)) when normal IRS channels have failed, and Low Income Taxpayer Clinics for eligible taxpayers. If your balance is small, you may be able to finish it yourself; see do you need a tax professional. Before signing with anyone new, read questions to ask a tax relief company and compare credentials in EA, CPA or tax attorney.
Global Gate Tax Relief offers a free, no-obligation consultation and can review the file you receive. If it takes the case, it quotes a flat fee upfront before any work begins, files its own Form 2848 and pulls your IRS transcripts. It does not guarantee outcomes, and it tells callers with small balances how to resolve the matter themselves. Request a free second opinion or call 1-877-800-8180.
Frequently asked questions
If the person handling your case is an enrolled agent, CPA or attorney, 31 CFR 10.28 requires them to promptly return your records needed for your federal tax obligations when you ask. A fee dispute generally does not excuse this, though some documents they prepared can be held until you pay for them.
Generally not your own records. The rule says a fee dispute generally does not relieve the duty. Where state law allows holding records in a fee dispute, they must still return records you must attach to your return and let you review and copy the rest.
Circular 230 says “promptly” without a number of days. Set a specific, reasonable date in your letter, such as 14 days, and follow up once if it passes.
File a new Form 2848 for a new representative, which generally revokes the earlier one for the same matters, or send the IRS a signed, dated copy marked REVOKE, or a revocation statement. A Form 8821 must be revoked separately.
Yes. Your IRS Online Account shows balances by year, payments, plans and notices, and you can order transcripts by mail through Get Transcript or at 800-908-9946.
Sources
- 31 CFR 10.28, Return of client's records
- IRS: Instructions for Form 2848 (Rev. 09-2021; reviewed 30 Apr 2026)
- IRS: Instructions for Form 8821 (Rev. 09-2021; reviewed 30 Apr 2026)
- IRS: Your online account (reviewed 16 Oct 2026)
- IRS: Get transcript (reviewed 27 Jun 2026)
- FTC Consumer Advice: Tax relief companies (updated April 2023)
- IRS: Low Income Taxpayer Clinics
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