See Pub 1345 Page 21 the 3rd paragraph.
The CPA simply gives his client a copy of the tax retrun, the client takes the return to the ERO or Transmitter for e-filing.
The ERO has the taxpayer sign form 8879 and the ERO keeps in his files for the required time.
The IRS E-File people say's an ERO cannot e-file for another payed preparer firm, can only e-file for the taxpayer.
The CPA simply gives his client a copy of the tax retrun, the client takes the return to the ERO or Transmitter for e-filing.
The ERO has the taxpayer sign form 8879 and the ERO keeps in his files for the required time.
The IRS E-File people say's an ERO cannot e-file for another payed preparer firm, can only e-file for the taxpayer.