IRS Issues new Preparer Rules
The preparer (or the preparer’s firm) can keep an originally-signed tax return or claim, or
The preparer (or the preparer’s firm) can keep a photocopy of the signed return or can use an electronic storage system to retain a copy of the preparer-signed return. Requirements set out in Revenue Procedure 97-22 describe the accepted method for electronic storage of documents.
The new Treasury Regulation is Section 1.6695.1.