After you file

Thanks for your help, Rick.

You recommend attaching copy of POA to the 2848. I can see why this is needed because otherwise IRS has no evidence that I have authority to sign the 2848 for my father.

However, this raises another issue. If I e-file the return, the 2848 must be mailed attached behind 8453. The 8453 form has is a specific list of Forms that can be attached, and I must check the box for Form 2848. However, the instructions for 8453 say:

Don't attach any form or document that isn't shown next to the checkboxes. If you are required to mail in any documentation not listed on Form 8453, you can't file the tax return electronically.

This seems to say that I can't attach the POA to the 8453 along with the 2848, and therefore I can't e-file the return. Instead, I must send a paper copy of 1040 along with the 2848 and the POA document.

Is this correct?  Or am I misunderstanding something?