Authority

Taxpayer is 80 something. Her son handles most of her tax filing such as gathering the Form 1099s and sent them to me. So he knows most of her income already. The only piece of tax information that taxpayer gave to me personally is the Social Security benefits statement.

Son is asking for a copy of taxpayer's return emailed to him for record. His mom does not use email and have no email account. Is it ok to email taxpayer's tax return to the son?

Do you have a copy the power of attorney authorizing the son to act on his parent's behalf and specifically authorizing tax representation?

No.....

I admit the only thing that might make it allowable is that the son practically has known everything about his mom's income even without a copy of the tax return.

Absent a power of attorney you need permission from the mom.

I thought about this for awhile in regard to a recent issues, but then realized I was aware that there was a Durable Financial POA from the client to her son. That said, I think I would have been satisfied worth an oral "permission". I think that is the real world.

I was aware that there was a Durable Financial POA from the client to her son.

You need to perfect a non-IRS power of attorney with the IRS, it is not automatically accepted, especially when you, and certainly the IRS, has not even seen the POA document. See form/pub instructions for more details.

But why even bring up POA? Just use a simple Sec. 7216 consent to disclose, which is what I do with a dozen or more of my clients every year, whether they are a couple but not legally married, work with a financial planner, or are elderly with younger family members helping out. It's a simple form that you keep in your files.