The DEATH of the 8453?
IRS to Require Electronic Signatures in 2008
(From IR-2007-130, July 16, 2007)

Starting with the 2008 filing season, a PIN signature (using the Self-Select or Practitioner PIN methods) will be required for all e-filed returns submitted by tax practitioners.
Tax practitioners will no longer submit a paper signature for e-filed returns by using Form 8453. Instead, a newly designed Form 8453 will be used to transmit supporting paper documents that are required to be submitted to the IRS with e-filed returns. The new Form 8453 will be released later for use during the 2008 filing season.
“Nearly 90 percent of tax professionals already use electronic signatures to sign returns,” Acting IRS Commissioner Kevin M. Brown said. “It’s the right time to take the next step toward truly paperless filing.” With the approximately 55 million e-filed returns that have come from tax professionals this year, more than 49 million used the Self-Select PIN or the Practitioner PIN.
Practitioner PINs require the use of Form 8879, IRS e-file Signature Authorization, which is retained by the ERO. If a practitioner does not want to retain an 8879, a totally paperless return can be filed if the taxpayer selects and enters his own PIN on the electronically filed return. The taxpayer must input shared secrets (date of birth, prior year PIN and/or adjusted gross income) to use this Self-Select PIN method.
Self-prepared returns filed online will continue to use Form 8453-OL or the Self-Select PIN method. The change only affects individual e-file returns submitted to the IRS by tax practitioners.

From October 2007

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