e-file signature when a poa is needed

[jpb44]

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.

[RobertB4444]

Form 8453 is used to submit any documents that accompany an electronically filed tax return.  If you are filing a separate 2848 you do not need to include an 8453.