There is great value in learning what questions to ask.

Per your reply it appears the question is about my EFIN responsibilities and the risk of having the EFIN revoked. 

Thank you for helping to center the focus of my question.

I will do some research to determine the extent of due diligence imposed on an e-filer of a return not prepared by the efiler.

I suspect there is considerable due diligence imposed on the efiler to confirm the identity of the taxpayer.

And perhaps there is simply a prohibition against it.

thanks again.