If you can visit your friend, get them to sign form 2848 for you. You do not include the power of attorney with your tax return if you have a signed form 2848. If you cannot visit your friend before the filing deadline, you must still include form 2848 and fill out part 2 where you certify yourself as the taxpayer’s representative. Since your friend cannot sign part one, you would include the a copy of the full power of attorney that they previously signed.
