Our understa8ding is the signature requirements for 2848 are more restrictive than 8879/8879. I don't see anywhere in the instructions where electronic signatures are acceptable. We get the original signed 2848 back from the client before we fax it to the IRS, wait 10 days for processing, call the practitioner hotline and fax it again (because they haven't processed the one we faxed 10 days prior).
The e-sign guidance for 8879/8878 is psychotic, in my humble opinion.
The client can e-sign, but only by signature pad and only at the ERO's place of business. But, the client can sign, and fax or scan and email the signature form back, and that's OK. e-sign, as in ESIGN act of 2000, which lets you make a will, sell or buy property, open bank accounts, NOGO for the IRS!
In case you missed the March guidance, possibly because you were busy, here are the links:
http://www.irs.gov/uac/Electronic-Signa ... 8-and-8879http://www.irs.gov/uac/Signing-an-Electronic-Tax-Return