Mark each statement below as either "True" or "False" regarding how a tax preparer can obtain a taxpayer signature on an electronically$-$filed tax return.

Item Description Answer

a$.$ Tax returns are electronically signed through the use of a PIN.

b$.$ PINs can be generated by either the taxpayer or by the ERO.

c$.$ Self$-$selected PINs do not require the prior year AGI or PIN to authenticate the taxpayer.

d$.$ Before a PIN can be created by the ERO, the preparer must obtain a signed copy of an IRS E$-$file signature authorization $($Forms $8878$ or $8879).$