Here's my letter, sent out in August and September to individual income tax clients.  The crappy clients got a slightly different letter, without the referral.

XYZ Taxpayer

               RE:         Termination of Tax Services

Dear XYZ,

The past 18 months, encompassing two tax seasons have been intense, eye-opening and cause for somber reflection.   I have decided to substantially reduce my workload.  I am writing this letter now to give you adequate time to engage a new preparer and address any time-sensitive issues.

Please accept this correspondence as my notice to you that I will not be responsible for preparing your tax year 2021 federal and state income tax returns and all professional services will cease as of today.

I do not retain original documents and all originals have been returned to you.  I have provided copies of all previously filed income tax returns in either hard copy or PDF format.  Client copies are also available via the Intuit tax portal.  If additional copies are required, please email me directly at xxx.com and provide your cell phone number (required for encryption and two-factor authentication). Please know that I will never release your returns to any third party without your prior written direction and specific consent.

I have been in contact with my quality control CPA firm:  xyz firm and have made referral overtures.  I engage xyz firm when my work requires a quality control review.  It is a bigger firm yet retains a personal touch.  Please call xyz at (XXX)  or email xyz firm.  This referral is not compensated; that’s how strongly I feel about xyz firm. 

This is a very difficult and deeply emotional personal decision for me, and I want you to know that I have enjoyed working with you.    I wish you good health and success in the future.

Sincerely,

William P. Seth, CPA