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 ...

In a memorandum dated April 15, 2021, the IRS announced it was extending the authorization to electronically sign a large number of IRS forms until Dec. 31, 2021, and adding a number of new forms. The ...

In a memorandum dated Dec. 11, 2020, the IRS extended the period during which it will accept a number of forms for which it will temporarily allow required signatures in electronic or digital form.

Informed consent is not just a piece of paper. Informed consent is a process—discussion, questions and answers, followed by understanding, comprehension, decision and, ultimately, consent. Healthcare ...