(3) Published guidance (A) In general The Secretary shall publish guidance as appropriate to define and implement any waiver of the signature requirements or any method adopted under paragraph (1). (B) Electronic signatures for disclosure authorizations to, and other authorizations of, practitioners Not later than 6 months after the date of the enactment of this subparagraph, the Secretary shall publish guidance to establish uniform standards and procedures for the acceptance of taxpayers’ signatures appearing in electronic form with respect to any request for disclosure of a taxpayer’s return or return information under section 6103(c) to a practitioner or any power of attorney granted by a taxpayer to a practitioner. (C) Practitioner For purposes of subparagraph (B), the term “practitioner” means any individual in good standing who is regulated under section 330 of title 31 , United States Code.


26 USC § 6061(b)(3)

Scoping language

None identified, default scope is assumed to be the parent (part IV) of this section.
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