She claims she never received a paper record of the 8453 form, and the signature on the electronic 8453 held by the IRS was forged by the tax preparer. An investigation could well reveal how hollow her claims are, if she signed with PenOp using her normal autograph. To have obtained the measurements by ruse would have been a considerable challenge. The answer might be yes. However, this risk of repudiation of a PenOp signature is equivalent to a risk that has always existed with paper tax returns.
Taxpayers are free to use strange marks on their tax returns as their signatures.
Paper and ink don't prevent this risk, and neither does PenOp. PenOp strives to offer the same risks and benefits as paper and ink. In assessing this deterrence, notice that the malicious tax preparer has little incentive to undertake much effort. Like its ancestor, the PenOp signature intuitively informs the taxpayer that she is legally binding herself to her 8453 form. Subsequently, it helps her verify her return by visual inspection.