Tax return preparer's signature

Citing IRC §6107(a)

An income tax return preparer is required to furnish a completed copy of the return to the taxpayer no later than the time the return is presented for the taxpayer's signature. However since the regulation provides that the preparer's signature goes on the "completed" return, the word "completed" does not mean "signed."

The intent of the tax code is to insure that the taxpayer receives a copy of the completed return to review its accuracy, and to insure that the final return is not signed by the taxpayer prior to its completion. This statutory purpose would not be furthered by requiring that the preparer sign the copy of the return furnished the taxpayers. Accordingly, an income tax return preparer is not required to sign the taxpayer's copy of a federal income tax return [Rev. Rul. 78-317]. However it is in my opinion highly unusual for a tax preparer to not sign the return furnsihed to the tax payer. If your tax preparer doesn't sign the return he/she presents to you I'd get a new tax preparer.

John R. Dundon, EA - www.1040.com/jd - Taxpayer Advocate - Enrolled with the United States Department of Treasury to Practice before the IRS - Under contract with the United States Department of Treasury as a Certified ITIN Acceptance Agent - Direct phone # 720-234-1177