The IRS in an internal memo Friday identified a range of forms for which it will temporarily allow required signatures in electronic or digital form. The forms are fileable only on paper but otherwise ...
How long should tax professionals hold onto the e-file signature authorizations of their clients? It depends on where they and their clients reside. Form 8879, "IRS e-file Signature Authorization," is ...
IMGCAP(1)]Electronic signatures became effective in the United States on October 1, 2000 when Congress passed the Electronic Signatures in Global and National Commerce Act. The ESIGN Act was enacted ...
The Eleventh Circuit held that the holding in Boyle, 469 U.S. 241 (1985), that a taxpayer who relies on an agent to paper-file a return lacks reasonable cause for the agent’s failure to file the ...
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