Question

All of the following statements regarding taxpayer signatures are true, EXCEPT:
If a tax return is being filed electronically, the taxpayer must sign Form 8879, IRS e-file Signature Authorization, before the return is electronically transmitted.
It is acceptable for a tax preparer to sign for a taxpayer if the taxpayer is unable to return to the tax office in a timely manner to review and sign their tax return.
Once a tax preparer signs a tax return and it is accepted by the IRS, they are the preparer of record and will be held accountable for all positions taken.
Tax preparers should never sign a return that they believe is incorrect.

Answer 1

The EXCEPT statement is the second one:

"It is acceptable for a tax preparer to sign for a taxpayer if the taxpayer is unable to return to the tax office in a timely manner to review and sign their tax return."

Why: A preparer may not sign the taxpayer's name. The taxpayer must sign (or sign Form 8879 for e-file) unless there is proper authorization — e.g., a valid power of attorney (Form 2848), a court‑appointed guardian/personal representative, or other legal authority. Without that, the preparer cannot sign for the taxpayer.