Today I was curious to see if any improvement had been made to this Form 8879 control weakness, so I intentionally tested the software a bit (which I'll describe below).  Short answer, no improvements have been made to this internal control weakness.

This morning I was submitting a tax return for e-file.  The software indicated two diagnostic warnings were still unaddressed.

One was a 'Critical Diagnostic' regarding a math ratio and had no input screen associated with it.  I was not allowed to submit the e-file without clicking the radio box to ignore it; which I did.  Then was warned that it likely would result in the IRS rejecting the tax return.

The other was a 'Suggestions' diagnostic warning there was no e-file authorization signature date entered.  My options were to either: 1) check a box acknowledging I read the diagnostic and chose to ignore it; or 2) check a box, instructing the software to use today's date for the signature; or 3) enter the actual signature dates (which is a Form 8879 requirement by the way).  I intentionally chose to do none of those steps to see if the software had any internal control safety feature whatsoever in this crucial step, which is required by the IRS.  I didn't even check the box to ignore.  I intentionally did nothing; in order to test the software.

Sure enough, the software allowed me to submit an individual's income tax return for e-file without making any type of acknowledgment whatsoever that they had authorized this to be done.  No signature on their part or mine.  No acknowledgement whatsoever on my part.  This is piss poor controls, and for the most critical step, prior to submitting a tax return for e-filing.

Was the return rejected by the IRS?  Nope.  It went through and was accepted.  Apparently the critical diagnostic was nonsensical.  However, if the Form 8879 signature diagnostic were bumped up to a critical diagnostic, then at least we would be required to acknowledge it.

In our virtual world, we need to keep things in perspective.  A paper filed return has lots of built in controls (printing, signing, mailing...) to prevent accidental submission.  In our virtual would, some steps should not be too convenient to the point of no internal control.  It's easy to unintentionally click a mouse, or even have a glitch associated with software or power glitch.  The software should require us to acknowledge the taxpayer's signature, prior to allowing submission for e-filing.

If we were riding a roller coaster, we'd expect the safety bar that holds us in, to be engaged and locked.  The current situation is like having a safety bar that looks like it works, but it doesn't latch; it's just for show.  The rollercoaster designers thought it would be more convenient for us not to have to deal with the hassle of unlatching when the ride was over.  That kind of lack of control for this one specific step, is asinine.

I understand and agree with the convenience of the radio box button to use todays date; by clicking that we are conveniently completing the step required by the IRS, but at the very least we need to be required to do this, or type in the date.

For the software to default to allowing e-fling to occur without any Form 8879 authorization acknowledgment at all; this is absolutely ridiculous.