A tax preparer had 2 clients get audited. 1 client paid the bill and closed out his case and the other client settled his case in US Tax Court. The tax preparer is now scheduled for a 6694 hearing. The tax preparer is being asked to come in and discuss issues related to these 2 clients tax returns. But there are no POA's on file and the tax preparer is not an authorized person to speak about these returns. Is there a conflict of interest here?