Federaltax update.

• Author: Josephs, Stuart R.
• Position: News & Trends - Brief Article

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

NON-MANUAL PREPARER SIGNATURES NOW ALLOWED

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...