not for nothing but I believe CV19 changed the protocols and digital or the like are acceptable (let me know if I'm mistaken) . Pub 1345 clarifies a lot but not for every possible, tenable, situation, and I sign the 8879 prior to my client's signature just as I sign the tax return copy. I did have an eFile audit years ago because my efin was compromised and the IRS needed to verify I'm in compliance. As such, I know redact my ERO's EFIN/PIN from all 8879 forms as I discovered this, plus my EIN on the form 1040 is what the hackers used to compromise my efin, and I know exactly which shady (former) 1040 client allowed this to happen