If your first e-file was "never accepted" by the IRS, it's as if it was never filed. You can file your tax return now as if you had never gone to the tax preparer.
But why don't you go back to the preparer to fix the problem, especially if you have already paid the preparer? The preparer already has your almost complete tax return that just needs a correction. Using that is a lot easier than doing your taxes completely over again from scratch. And if the first filing was wrong because of an error by the preparer, he or she should fix it and resubmit it at no additional charge.
