If there is a multi-year business relationship, you should identify and authenticate the taxpayer."
The IRS starts off talking about electronic signatures on a tax return. Obviously if I file your return electronically, I cannot send your fresh-ink signature at the bottom of the form. I do require from you a release authorizing me to e-file your return. That release may have your fresh-ink signature, but that release stays with me. The IRS does not get a copy.
I presume we are talking about a driver’s license. It is inconvenient, but it follows what the stockbrokers have done for years.