Tax News

CCH (cch.taxgroup.com) reports:

Electronic return originators (EROs) have been authorized to use alternative methods to sign the following forms: (1) Form 8453, U.S. Individual Income Tax Declaration for an IRS e-file Return; (2) Form 8878, IRS e-file Signature Authorization for Form 4868 or Form 2350; and (3) Form 8879, IRS e-file Signature Authorization. Applicable to any Form 8453, 8878 or 8879 filed on or after October 15, 2007, signatures may be affixed by means of rubber stamp, mechanical device (for example, a signature pen), or computer software program.
Any of these alternative methods must include either a facsimile of the individual ERO's signature or the ERO's printed name. EROs who use any of the alternative methods are personally liable for affixing their signatures to the return or extension request.
Use of these alternative signature methods is limited to EROs that sign Forms 8453, 8878 or 8879, and does not affect the requirement that the taxpayer for whom the tax return or extension request is being filed sign the document manually or by any other authorized means. The alternative methods may not be used with any other type of document for which manual signatures are currently required, including elections, applications for changes in accounting method, powers of attorney or consent forms.
Notice 2007-79, 2007FED ¶46,666
Other References:
Code Sec. 6061
CCH Reference - 2007FED ¶36,605.101
CCH Reference - 2007FED ¶36,605.16
CCH Reference - 2007FED ¶36,605.20
Tax Research Consultant
CCH Reference - TRC FILEBUS: 12,308.15