I have a new client who was diagnosed with dementia several years ago. Unfortunately, they do not have immediate family. Luckily, one of their long time friends stepped in, and the client signed POA for financial and medical matters to the friend. The friend has helped them clean up their finances, stave off foreclosure of the house, sell it, and get them into a care home. They are in full time care, but still lucid.

I'd like to get a POA on file with the IRS at some point and have the friend added as well, but I'm not exactly sure how that would work since this person is not allowed to practice before the IRS, yet there has to be some way to get it done. How do I deal with this once she's no longer lucid enough to sign her return or deal with any other potential tax matters?

Can anyone point me in the right direction?

Thank you in advance for your help.