George4Tacks
Level 15
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They could not e-file the pdf. They could mail the pdf, IF the preparer name is printed in the preparer signature area. That printed signature is considered a signature. As Bob stated, there could be a contractual violation, as well as a moral one.
You, as another preparer could use that pdf to reconstruct the return and do the e-file. You would also be responsible for the content of the return as created by you.
Answers are easy. Questions are hard!