Final answer:
It is false that a spouse can sign for the absent spouse on a joint tax return without a power of attorney. Legally, both spouses must sign, and a power of attorney is needed if one cannot sign.
Step-by-step explanation:
No, a spouse cannot legally sign an e-signature pad for the absent spouse on a married filing joint tax return with a refund transfer without a valid power of attorney. This statement is B. False. Both spouses must sign a joint tax return, which makes it legal. If one spouse is unavailable to sign, a valid power of attorney would be required to authorize the other spouse to sign on their behalf.