The IRS has received several inquiries about e-file and the 83(b) Election. The current IRS policy on filing the 83(b) Election is as follows: if the election the taxpayer is choosing to make requires a signature and can be filed with the tax return, then that tax return must be filed on paper. Within California, legal separation is a judicial proceeding, an alternative status to divorce. It is rarely used, but is evidenced by a Separation Order, signed by a judge. It is most often used for people who, for religious reasons, don't want a divorce, but want a spouse out of his or her life. A.B. 2102, currently in the Assembly, would require that certain employers (state agencies and anyone who contracts with state agencies) would have to use E-Verify (an Internet-based system that allows employers to electronically verify the employment eligibility of their newly hired employees) to ensure that a new employee is allowed to work in the United States.