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Federaltax update.

Stuart R. Josephs, CPA, of the San Diego-based Tax Assistance Practice, reports the following:


IRS Notice 2004-54 (IRB 2004-33, 8/16/04) authorizes income tax return preparers [as defined in Regs. Sec. 301.7701-15(a)] to sign original or amended returns and extension requests, filed after 2003, by means of a rubber stamp, mechanical device or computer software program.

These alternative signing methods must include a facsimile of either the individual preparer's signature or printed name. Preparers using one of these alternatives are personally responsible for affixing their signatures to returns or extension requests.

Those preparers must provide all other required information such as name, address, relevant employer identification number, the preparer's individual identification number and phone number.


This notice does not alter the signature requirements for any other type of document currently required to be manually signed. It also does not alter the requirement that returns or extension requests be signed by the taxpayer by handwritten signature or other authorized means.
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Title Annotation:News & Trends
Author:Josephs, Stuart R.
Publication:California CPA
Article Type:Brief Article
Geographic Code:1USA
Date:Oct 1, 2004
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