A guardianship is required when a person is incapacitated and has no legal documents like a durable POA in place. Your question is more a legal question rather than a tax question, and thus, the best course of action is to seek competent legal advice.
You can make estimated payments on behalf of the taxpayer, provided you have ALL necessary taxpayer information but the tax return cannot be filed until you have legal authority.
Lastly once the returns are filed and the taxes are paid, you can ask for relief (abatement) from any accrued penalties. (IRS Form 843).
Lastly, once the returns are filed and the taxes are paid, you can ask for relief from any accrued penalties. (IRS FORM 843)
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