This small step may eventually lead to virtual audits and virtual hearings. The expanded consent will be most useful and necessary to preparers who need to perfect (correct small ministerial errors in) the original but rejected e-filed returns during the filing process, resolve post-filing issues and perhaps file delinquent client returns. Original tax returns are not accepted by fax, except as part of return perfection, presumably to encourage e-filing. As such, an unsigned original return can now be perfected with a faxed signature. Generally, faxed signatures will be considered legally sufficient where the IRS has been in contact with a taxpayer, and that contact has been documented in the IRS files.