IRS Form 8283 Appraisals

IRS Form 8283 work has its own rules

Form 8283 Section B requires the signature of a qualified appraiser and a declaration meeting specific regulatory criteria. That declaration is completed and signed as part of the assignment.

Every report prepared for this purpose states its intended use and intended user explicitly, applies the value standard that purpose requires, and is signed by the appraiser who performed the work. That is not a courtesy — it is what makes the report usable by the party who has to accept it.