Can I File Tax Returns for someone who lost their ERO

I have a very close friend who was vaguely involved in a SEC case but bargained with the DOJ and accepted probation. In the process, he lost his CPA and his ERO.

I trust this person and I doubt he did anything to really deserve it (he paid a lot for an attorney to make sure he did things properly, but apparently the SEC did not agree with the advice he received and the actions he took).

If he signs tax returns and used his PTIN, can I e-file them under my EFIN?

I remember when studying for my EA that you can't help someone who's been censured/disbanded, and all that.

Can anyone tell me where I can find guidance to read about it for myself?

Thanks!

It depends on what the terms of his plea deal was. Is he prohibited from preparing any tax returns for compensation? Any tax returns other than his own etc.

If he can't use his PTIN, then you will need to sign it.

Thanks - they did not restrict him from filing tax returns for hire or take his PTIN.

They just pulled his CPA and his EFIN.

they did not [...]take his PTIN.

Based on recent court cases, it is nearly impossible for the IRS to prevent anyone from preparing tax returns for others for pay, as long as they qualify for a PTIN (and that does not require any competency test, or even much of a "fitness to practice" test).

See Pub 1345 for rules on what returns an ERO (you) can send to your transmitter (tax software vendor). Yes, you can originate efiled returns prepared by someone else, if your software supports it.