I do Mom's taxes but she lives in a different state. Is there a way I can receive her irs mail directly, but file her taxes with her residential address?

[captdwg]

I do have POA but haven't yet completed a 2848.  Will that make a difference?  Mom has Alzheimer's and I'm concerned that she or staff at assisted living will "lose" irs mail.

[Mike9241]

form 2848  should work you'll notice  it says "IRS sends notices and communications to only two representatives."  the issue you face is the form requires mom's signing and dating 

[captgroce]

Since mom has alzheimer's I have filed a 2848 and should receive copies of her irs mail.  I am honestly not comfortable with any irs mail going to mom with alzheimers or the staff at her assisted living.  Isn't there someway that IRS recognizes the problem and diverts their mail to me rather than mom?  Can't they distinguish between an address of residence and mailing address?

[DMarkM1]

The IRS will only use one address whether it's mailing or residence.  The IRS sends correspondence to the address on record.  The address on record is what is on the latest filed tax return unless after that return is filed the address is changed with a a change of address form 8822 or written or oral statement is submitted to change the address.  

Either a Power of Attorney or the form 2848 can be used by an authorized representative to change an address.

Click here for the ways to change an address. 

Once a new tax return is filed the address on that tax return will be used.  So once you change the address on record then each return filed after that needs to have the address you want on record.