@fanfare but rules that are ignored open up taxpayers for penalties - I note the statement below to others on this thread that every taxpayer signs (electronically) when submitting their tax return as it is printed on the bottom of the return:
"Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge."
those who don't follow the rules, beware!
