| http://www.w3.org/ns/prov#value | - Any such return, declaration, statement or other document shall be presumed to have been actually submitted and subscribed by the person on whose behalf it was submitted. ``(3) Published guidance.--The Secretary shall publish guidance as appropriate to define and implement any waiver of the signature requirements.'' (b) Acknowledgment of Electronic Filing.--Section 7502(c) is amended to read as fo
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