What happens if Form 8453 is not submitted by the ERO?

If Form 8453 is not submitted by the ERO (Electronic Return Originator), the e-filed return is not processed by the IRS. Form 8453 serves as a declaration by the taxpayer authorizing an e-filed return and serves as a backup for important information that was submitted electronically. Without this form, the IRS cannot confirm the authenticity of the e-filed return or match it with the information they require for processing, ultimately leading to a failure to process that return. This highlights the importance of following procedural requirements in electronic filing to ensure that all aspects of the return are validated and accepted by the IRS.

The other consequences mentioned in the incorrect options – such as fines for the taxpayer or disciplinary actions for the ERO – do not occur automatically as a result of the omission of Form 8453. Therefore, it is crucial for EROs to be diligent in submitting this form to avoid any processing issues with the IRS.