Which of the following is NOT a required element for an E-signed consent under the E-Sign Act?

The correct answer highlights an essential understanding of the requirements outlined in the E-Sign Act regarding electronic signatures and consent. Under the E-Sign Act, while there are specific elements that must be included for an electronic signature or consent to be valid, the requirement for the consent to be presented in a physical format is not one of them. In fact, the E-Sign Act facilitates the validity of electronic signatures and electronic records by allowing them to be used in place of traditional paper documents.

This means that an E-signed consent can be entirely electronic, and there is no need to present a physical copy. E-Sign Act aims to streamline electronic transactions and ensure they hold the same legal validity as their paper counterparts, thereby promoting convenience and efficiency in electronic communications.

The other elements mentioned are indeed important for valid E-signed consent. For example, the acknowledgment form retention period ensures accountability and consistent record-keeping, while the requirement for the taxpayer to provide their email address ensures that there is a means of communication for electronic delivery. Additionally, the need for the taxpayer to "affirmatively consent" ensures that they are willingly agreeing to receiving documents electronically, thereby protecting their rights and preferences.