Inmate, through his sister, submitted pre-filing information and tax documents to file 2017 and 2018 tax returns. 

Is there a way to file the tax return without a POA? If a POA is required, can the return be filed simultaneously with the POA attached or POA must be processed and approved by IRS before filing? 

Since 2017 must be paper-filed, can the sister cite incarceration as a reason other than “disease or injury or continuous absence” to get authority to sign return?

 Thanks