My son is in prison so I will be doing his taxes.  I have questions on how he should complete form 2848 Power of Attorney and Declaration of Representative.

He is single and was incarcerated all of 2019.  During the year his house was sold and he received some dividend income.  When he completes the form should the taxpayer "name and Address" be the address of the home that was sold or the address of the prison?  Or maybe even my address?

His home, and prison location are in a different state than I currently live.

Thanks in advance for any help that can be provided.