- quote -

You read right.

Helen, EA in PA
Member of The Tax Gang
President, PA Society of Enrolled Agents
Campaigning for NAEA Board of Directors - Looking for YOUR vote

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- quote -

Per my CPE

"Current regulations require preparers to furnish the
cleint/taxpayer with a paper copy of the income tax return
or claim for refund, manually signed by the preparer.

The IRs issued temporary regulations easing the burden for
paid income tax preparers who do business electronically
with their clients/taxpayers. The new temporary regulations
clarify that preparers may avoid paper copies by retaining
and furnishing to clients/taxpayers copies of income tax
returns or claims for refund in electronic or digital format
prescribed by the Conmmissioner.

The temporary regulations are effective for income tax
retuns or claims for refunds given to a cleint/taxpayer for
signature after Deceember 31, 2002. This allows the preparer
to provide a copy of the income tax reutrn or claim for
refund in a medium acceptable to the client/taxpayer and the
preparer. The clarification applies whether a
client/taxpayer files on paper or electronically. Temporary
Regs 1.6107-2T and 1.6695-1T

===

I interpret the above to to mean that I can give the
taxpayer their return via .pdf file attachment on e-mail or
CD without my signature even if the taxpayer chose to file a
paper return instead of have me e-file the return. Do I
interpret this wrong?

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"Helen P. OPlanick EA" <heljangal[at]aol.comnojunk> wrote:

- quote -

Been tied up with christmas stuff.

I've gotten some surprisingly positive feedback from a few
clients on this.

Looks like more people are going to like it than I thought.

Regards,

Mark Rigotti

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"Mark Rigotti, CPA" <rigotti[at]wideopenwest.com> wrote:

- quote -

------------------------- Individual Income Tax e-file Requirements – Tax Year 2003
-------------------------
The Michigan Department of Treasury is committed to bringing
the advantages of technology to our work, wherever it can
improve efficiencies and accuracy, reduce costs, and enhance
the state's filing, refund and/or audit processes. In this
regard, we will be working with accountants and tax
preparers to help you better understand the Department of
Treasury's policy on e-filing. Effective January 1, 2004,
all professionals who prepare and file more than 200 State
of Michigan income tax returns annually will be required to
file all of those returns electronically.

Milt Baker CPA

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- quote -

Since the copy of the return to the client does not require
a signature (only the one sent to the IRS does) you are
going to be fine. Basically we are doing the same procedure
(GREAT seminar) and we are not giving any paper back to them
if they request the CD.

And it complies. IRS has come out with governance re
scanned and faxed signatures. I can try and find the ruling
if you want it and can't find it.

Helen, EA in PA
Member of The Tax Gang
President, PA Society of Enrolled Agents
Campaigning for NAEA Board of Directors - Looking for YOUR vote

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Mark Rigotti, CPA wrote:

- quote -

I believe that Circular 230 just requires original
signatures on the filed return, not on the client copy.

Phoebe

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Well Michigan is requiring us to E-file everyone or face a
8-9 month wait in the processing of paper returns. Been
e-filing for years but only about 10% of my clients want it.

Since this change is a given - I've been looking at
"alternative delivery methods" from the traditional folder
with a signed copy of the return.

I"ve come up with the following: (actually have refined the
idea from a "Gear-Up" seminiar.

Produce a CD with PDF files for the return. Read Only CD.
Mini CD Jewel Case. Cover insert similiar to my folder
cover. CD label indicating taxpayer's name - returns
included - year - normal preparer stuff - website address
for Adobe reader - statement to protect the CD as you would
a copy of your original return .......

AND a statement saying that the signature and date on the CD
is intended to comply with the paid preparers signature
requirements for the forms themselves.

The last part is my question. Do I meet Circular 230
requirements????? Do I meet the requirements of CPAs
(AICPA, and other states - I believe I meet Michigans)

I'm not worried about client acceptance, etc. Just the
signature requirements at this time.

Much thanks in advance - any and all comments, thoughts,
ideas appreciated.

--
Regards,

Mark Rigotti

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