Paper file with Form 8879

[JackieCPA]

Hello!

Just had a continuing ed yesterday! 

They talked about if you are going to paper file a return because it was rejected for e-filing you can use the Form 8879 as the clients signature but you will need to attach a letter that says the IRM Procedure that allows for it. 

I cannot seem to find the exact IRM Procedure that talks about it, does anyone know which one does?

[Lion EA]

I've used Form 8948 and included the reject notice, both attached at the front of the return. But, it's been some years ago.

[Bart]

Try Notice 2011-26, Administrative Exemptions to the Specified Tax Return Preparer Electronic Filing Requirement