George4Tacks
Level 15

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!