One of my elderly clients is experiencing significant memory problems. My client’s daughter has provided me with paperwork that specifically states that she has power of attorney for her mother in relation to all tax matters and periods and can prepare, sign, and file powers of attorney on her behalf in order to represent her before the Internal Revenue Service. Unresolved questions exist about whether my client has made her federal tax payments or not, and my professional opinion is that I should file a Form 2848 to obtain her tax records, and I may have to represent her. I’ve never had this exact situation occur previously. Who should sign the Form 2848 in this situation—my client or my client’s daughter?