- quote -

.....And the IRS wonders why there aren't MORE e-filers.
They need to get their rules straight first!

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- quote -

Oh but yes. In this case, my "faith" is in the church of CYA.

ChEAr$,
Harlan Lunsford
Wed, 12 Jan 2005

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Harlan Lunsford wrote:
- quote -

SNIP

- quote -

My clients can't do that! But, the copy in the client's
folder in clearly stamped, in red, "COPY", both at the top
of page 1 and across the signature block.

Lanny K. Williams, C.P.A.
Nawarat, Williams & Co., Ltd.
Income Tax Services for Expatriate Americans

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- quote -

The local IRS walkin office used "12345" for their clients
last year. (We see the returns when the client come to
AARP-TCE to get their NY taxes done.)

- quote -

You mean you insist on having something in writing from the
client authorizing you to file his return! Oh ye of little
faith.

--
Don EA in Upstate NY

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Mark Rigotti, CPA wrote:
- quote -

Right you are, Mark. I never even sign paper client
copies.

Once heard of another preparer's client who lost the paper
forms to be mailed and simply tore out his file copy from
the client folder, signed it and mailed it in.

Another fellow I knew once got a penalty bill for $25 for
failing to sign...... his own return! He prepared his own
return (unlike a barber who can't cut his own hair), had of
course signed as taxpayer, but there below were his
pre-printed curriculum vitae; unsigned.

ChEAr$,
Harlan Lunsford, EA n LA
Sun, 9 Jan 2005

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- quote -

Good to know that, and I didn't since I don't allow any
client to come around to my side of the desk just to enter a
PIN. i select it for him, randomly generated, and I notice
this year that is sanctioned. But I still get his signature
on the form. form 8... somethingorother.

ChEAr$,
Harlan Lunsford, EA n LA
Sun, 9 Jan 2005

8879?

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"Harlan Lunsford" <hnslunsford[at]bellsouth.net> wrote:
- quote -

Harlan,

However there is no requirement that the copy we furnish the
taxpayer be signed. Thus a PDF would work for the "client
copy" but not for the filing copy.

Rgs,

Mark

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- quote -

I agree that there is misunderstanding in this area!
For example, the latest Pub 1345 says on page 22 ...
"When taxpayers sign using the Self-Select method and
enter their PIN directly in the electronic return,
signature documents are not required. "

--
Don EA in Upstate NY

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GenFinSvcs wrote:

- quote -

My only comment: Unless the IRS has specifically done
something with respect to this temporary regulation, it will
be in effect for the 2004 and 2005 TY filing seasons, then
be deemed expired by IRC 7805(e)(2).

Are you otherwise implying that this temporary regulation is
in conflict with statute or another regulation - and
therefore could or should be disregarded?

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GenFinSvcs wrote:

- quote -

All of what you describe never was current.

You have a misunderstanding there. ALL returns, paper or
efiling, MUST have a client's signature, and you have to
have such in your files; on paper, retained for three
years.

True, you may choose to keep the return in electronic
format, and also satisfy preparer requirements if you keep a
separate list of names and social security numbers for three
years of returns prepared by you. But, if efiling, you
still have to have client's signature on paper.

Also you mention sending clients pdf files for them to file
on paper? Well, guess what? If you are the preparer, you
must also sign the paper copies they file.

Remember this, paid preparer requirements are different AND
in addition to efiling signature requirements.

ChEAr$,
Harlan Lunsford, EA, ERO, and ET in LA
Thu, 6 Jan 2005

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I can't seem to find what I am looking for. For the 2003
filing season the IRS issued temporry regulations easing the
burden for paid income tax preparere who do business
electronically with their clients. The new temporary
regulations clarify that preparers may avoid paper copies by
retaining and furnishing to clients copies of income tax
returns or claims for refund in electronic or digital format
prescribed by the Commissioner.

The temporary rgulations were in effect for income tax
retuns or claims for refunds given to a client for
signatrure after Dec 31, 2002. This allowed the preparer to
provide a copy of the income tax return or claim for refund
in a medium acceptable to the client and the preparer, such
as CD or .pdf file without a preparer signature. The
clarification applied whether a client files on paper or
electronically.

As I understood this, it meant that I could prepare a tax
return, make a .pdf file for the client, get from them
whatever I needed to file the return electronically and I
did not have to sign the return. If they client chose to
file a paper return from the electronic copy I provided, I
was still not responsible to sign the return because I met
the above criteria. I only electronically file returns. I
do not give paper returns to clients. All my clients are
through the internet and I have no face time with any
clients.

With all that I have been reading recently about the
penalties for failure to sign a tax return, I am curious if
the above is still current.

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