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You would need to participate in the "Acceptance Agent Program" through the Internal Revenue Service in order to be able to assist in the completion of these forms. You have to be certified by the IRS in order to participate in this program and you need to be aware of the requirements and penalties that can be levied on you if you do not do everything correctly. You are guaranteeing that you have gathered the correct legal documents identifying the person absolutely.

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Q: Can a sole proprietorship whom just started a business as tax preparer have authority to sign Certificates of Accuracy for a W7?
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