Trying to wrap my head around this, which makes me think I know the answer (the fact that I have to wrap my head around it means the answer is probably retarded in a way only government can manage):

For efile Form 1, I see where I have to upload a photo. On the 5320.23, it asks for a photo attachment.

Question:

since the EFile process has a separate photo attachment process, is it still necessary to print/scan/attach a 2x2" photo to the 5320.23? OR Does the photo upload process negate the need for printing/scanning a photo and attaching it to the 5320.23?