If you choose the first or second option, a consent to change attorney, or an order of the court removing the attorney must already be e-filed in the case. A letter of engagement should: • Define the scope of representation and the fees agreed upon.An attorney may withdraw from a case at any time as long as the timing of the withdrawal does not cause material prejudice to the client's case. If you are the representative who received authority through a power of attorney, you can withdraw from representing a taxpayer. In every State, a signed signature letter dismissing your attorney would be a very acceptable means. Lawyer, in which case the lawyer must withdraw from the representation.