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It was probably inevitable, in this day of electronic filing, but this bit from last week's Notice 2004-54 makes us wistful:
This notice authorizes income tax return preparers to sign original returns, amended returns, and requests for filing extensions by means of a rubber stamp, mechanical device, or computer software program. These alternative methods of signing must include either a facsimile of the individual preparer's signature or the individual preparer's printed name.
We should look at this as progress; our illegible scrawl at the bottom of a piece of paper doesn't add any magical charm to the process not provided by the laser-printed sans-serif fonts. We sure wouldn't want to go back to the days when tax returns were reproduced on carbon paper by grumpy chain-smoking secretaries. Still, it marks the end of an era somehow.
Of course, we remain partial to signet rings and sealing wax.
UPDATE!
From a real secretary:
First of all, I would like to take exception to your characterization of secretaries as "grumpy chain-smoking secretaries." My recollection of secretaries (my mother was one) was that they bent over backwards to be right hands to their 'men' bosses, to be smart but not smart aleck, efficient but not uppity, helpful, polite and proper. And certainly never publicly grumpy. OK, maybe a few chain smokers. But not the majority.
We defer to our correspondent's judgement with respect to secretaries in general - she is certainly right. But she never met the ones at the place where we started our career after they were asked to retype a consolidated 1120...
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Joe Kristan writes the Tax Update items, and any opinions expressed or implied are not necessarily shared by anyone else at Roth & Company, P.C. Address questions or comments on Tax Updates to