Thank you for your response.

I did review the instructions for attaching additional documents to the e-sign process but it was not clear to me if I could send only the POA form 2848 for e-signature.

I suspect that there is missing information that the 2848 will allow me to get so the return will not be complete until I can confirm this.

Do I need to send the e-sign request for the 8879's and form 2848 and just instruct my client to not e-sign the 8879's?