SECTION 2. BACKGROUND

Section 6061 of the Internal Revenue Code and Treas. Reg. § 1.6061–1(a) generally provide that any tax return, statement, or other document shall be signed in accordance with forms, instructions, or regulations prescribed by the Secretary. Publication 1345, Handbook for Autho- rized IRS e-file Providers of Individual Income Tax Returns, sets forth the procedures for completing the Form 8453, Form 8878, and Form 8879. If providing the signature on a paper declaration, the taxpayer and the ERO (and the paid preparer if different from the ERO) must complete and sign the Form 8453 before the electronic data portion of the return is submitted. Taxpayers may wish to sign their returns electronically, but may choose to authorize their ERO to enter their Personal Identification Number (PIN) in the electronic return record by completing the appropriate IRS e-file signature authorization form. Form 8879 authorizes an ERO to enter PINs on Individual Income Tax Returns, and Form 8878 authorizes an ERO to enter PINs on Forms 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return ; and Form 2350, Application for Extension of Time To File U.S. Income Tax Return .