Death and IRS 2848

[NECPA in NEBRASKA]

I apologize for asking what is probably a stupid question. My brain is kind of mushy and I couldn't find (or grasp) quickly what I need to do. I have been dealing with an identity theft issue involving my step-dad and mother's 2015 refund. He passed away on Thursday. I have POA's for both of them, but his expired at death. The IRS has not paid out their refund yet. Can I continue representing them with just Mom as surviving spouse or do I need to get one of his executor's to sign another 2848 tomorrow at the funeral? Mom will be the only one entitled to the refund. Thanks for any answers. I'm pathetic, but I still have to shop for me to find an appropriate dress to wear, because we have been so busy.

[Lynn EA USTCP in Louisiana]

My condolences. 

I am not sure, but think perhaps the executor for your stepfather needs to sign a form 56.  Hopefully others more knowledgeable in this will chime in.

Lynn

[Catherine]

My sympathies!

Procedurally, I think Lynn is right.

[Gail in Virginia]

My condolences also.  I hesitate to chime in, but I wonder if the fiduciary, whether executor or administrator, should file Form 56 and then sign form 2848 to allow you to continue as POA.  You are not the fiduciary, but it is there responsibility to appoint someone to represent your step-dad.  But Catherine and Lynne are usually correct, so I may well be making this too complicated.

[NECPA in NEBRASKA]

Thank you, all. I will fill out a Form 56 and get it signed.

[Abby Normal]

Do not use Form 56 if you are notifying the IRS that you are the authorized representative of the taxpayer. Instead, use Form 2848, Power of Attorney and Declaration of Representative.

A fiduciary is treated by the IRS as if he or she is actually the taxpayer. Upon appointment, the fiduciary automatically has both the right and the responsibility to undertake all actions the taxpayer is required to perform. For example, the fiduciary must file returns and pay any taxes due on behalf of the taxpayer.

An authorized representative is treated by the IRS as the agent of the taxpayer. He or she can only perform the duties authorized by the taxpayer, as indicated on Form 2848. An authorized representative is not required nor permitted to do anything other than the actions explicitly authorized by the taxpayer

https://www.irs.gov/instructions/i56/ch01.html#d0e41

[NECPA in NEBRASKA]

Thank you for the answers. I called the tax practitioner line and since there is no probate and the personal reps will not be court appointed, my mom just needs to sign as surviving spouse on a new POA for her husband. That will make all of our lives much easier. I just want to still have the right to call them and try to get the refund back to her.