Discussion:Power of attorney?

I have an elderly aunt who is not capable of dealing with tax corespondance. (Or even depositing her refund check when the direct deposit failed for some reason last year). She has executed a broad durable power of attorney that runs to me. I am not a lawyer or CPA or enrolled agent.

What I would like to have happen is that I receive all IRS notices, refund checks, etc. Copies would be fine. I don't necessarily need the power to sign returns or enter into agreements, but that would be fine. If I need to do that I can alway pull out the general power of attorney. I do prepare her returns and we list me as her 3rd party designee.

So I'm confused about 2848. Can I file that as a family member (nephew isn't listed as immediate family) or as her agent under a regular power of attorney? Or is there another form or procedure to follow.

Thanks in advance.

firm, organization, or partnership you designate to inspect and/or receive your confidential information in any office of the IRS for the type of tax and the years or periods you list on this form. You may file your own tax information authorization without using Form 8821, but it must include all the information that is requested on the form. Form 8821 does not authorize your appointee to advocate your position with respect to the Federal tax laws; to execute waivers, consents, or closing agreements; or to otherwise represent you before the IRS. If you want to authorize an individual to represent you, use Form 2848, Power of Attorney and Declaration of Representative