Samantha hired Max, an enrolled agent, to represent her in the audit. Since the Form 2848 was put on file, Max has done nothing to respond to the Revenue Agent's phone calls and letters requesting meetings and documents for the examination. The Revenue Agent is getting frustrated.

Can the Revenue Agent skip talking to Max and start talking to Samantha directly? If so, what steps (if any) would the Revenue Agent have to take to ignore Max for the rest of the exam? (Please cite to the IRC and refer to the specific IRS form that should be used for a particular purpose. You will also need to cite to Circular 230 where appropriate)