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Tax Form Question

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I am my brother's guardian.  My brother is schizophrenic and deemed an

incapacited individual.   He lives in TX and I live in IL.  I have to represent

him in a tax matter involving his ex wife owing back taxes.  My question is

this:  The IRS is telling me to fill out Form 2848 Power of Attorney and

Declaration of Representative to represent him.  However, this form requires the

taxpayer to sign this, authorizing me to represent him.  He cannot do this.  He

is really, really delusional.  It seems to me the more applicable form for me to

fill out is Form 56, notice of Fiduciary relationship.  Is anyone out there

knowledgeable in this matters?  Did I also mention that I have a son with

autism?  I guess this is the classic definition of the sandwich generation.

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