I have the same situation as Lindsey11. It would appear that the 8453 is not necessary every year although when e-filing it looks like the actual taxpayer and not the agent is filing. However, since Form 2848 may only be approved for a single tax year, or at the most, a three year tax period, this form would need to be periodically renewed. During the renewal year, does a form 8453 also need to be submitted since the 2848 is a new submission/approval?
Thanks.
