I don't agree with this comment.
First, the OP will be efiling the return as noted above as they will use option #3 in their original question
Second, the court approved POA and the 2848 will be attached to the form 8453 and these will be mailed together to the mailing address noted in the instructions to the form 8453.
This is no different than any other approved attachment to the form 8453.
The OP is not sending the form 2848 in separately.
*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.
