Assuming that the Power of Attorney (POA) sets out in writing the authorization for you to act as the fiduciary agent in the stead of the taxpayer as that person's agent, whether as custodian, Personal Representative, or other valid appointment, that you in the standing for the taxpayer are the person to sign the Form 56:
"Form 56 should be filed by a fiduciary (see Definitions below) to notify the IRS of the creation or termination of a fiduciary relationship under section 6903. For example, if you are acting as fiduciary for an individual, a decedent’s estate, or a trust, you may file Form 56."
IRS Form 56 (link)
If this posted response is useful to you, please click on the upraised hand in the lower left of this post. Thank you. Scruffy Curmudgeon--PFFM/ IAFF, retired FireFighter/Paramedic - Locals 718/30, Veteran USAR O3 AIS/ASA '65-'67
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USAR 64-67 AIS/ASA MOS 9301 - O3
- Just donating my time
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