I think @Opus 17 response is confusing. I would include a copy of the Power of Attorney if you are paper filing the tax return based on the language in the 1040 instructions:
If you have someone prepare your return, you are still responsible for the correctness of the return. If your return is signed by a representative for you, you must have a power of attorney attached that specifically authorizes the representative to sign your return. To do this, you can use Form 2848.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
