The OP isn't mail filing the 2848. The OP is e-filing a tax return and using the 8453 to transmit the 2848 to the IRS via a attachment to the 8453 "U.S. Individual Income Tax Transmittal for an IRS e-file Return". It is not a direct mail filed 2848 just cannot be e-filed so it is sent as a Transmittal instead.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
