Can a partner e-file the return if a taxpayer does not grant consent or enter a PIN and date at a VITA or non-Tax-Aide site?

The correct answer is based on the importance of obtaining taxpayer consent for electronic filing under the guidelines of the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs. Consent from the taxpayer is crucial, as it not only ensures that the taxpayer is aware of and approves the filing method being used, but it also protects sensitive personal information.

Without explicit consent or the entry of a PIN and date by the taxpayer, a partner cannot e-file the tax return because it would violate the confidentiality and consent requirements that govern tax preparation and electronic filing in these programs. The EFIN (Electronic Filing Identification Number) process is designed to maintain data security and manage the flow of tax data, linking the information with the preparation site and the primary sponsor. Therefore, e-filing can only proceed with the proper authorization from the taxpayer, which is why obtaining that consent is imperative in this context.