Efile or paper file if you need to send attorney fee statement to IRS?

Yes you can do either.

If you E-file your return,  the IRS may process the return without the additional documentation.

• If you get a request for information, you can also send the documents through an IRS Document Upload.
• To upload your documents and verify your identity, you’ll need to enter:
  • The number and title of the Tax Notice / Letter, or
    • An access code (if provided),
  • Your first and last name
  • Social Security, Individual Taxpayer Identification (ITIN) or Employer Identification (EIN) number

If you mail the return:

• Follow the guidelines for file by mail returns as printed out with your documents.
• Your Federal tax return goes to a different location depending on the state that you live in.  
• See this list to determine the location for you.  Where to File Paper Tax Returns (irs.gov)
• Please remember to sign your tax return.  This step is often forgotten.