IRS reports an inquiry that I never made

[Minnesota Slim]

I have a power of attorney for my elderly mother and prepare her taxes. I just received a letter from the IRS referring to an inquiry about my mother's account supposedly made last July.  They need another 60 days to respond, but the subject of the inquiry isn't mention, except it relates to tax year 2019.  I didn't make any such inquiry, and my mother would no longer be able to (which is why I have the POA).  My first thought was that someone else made the inquiry in my mother's name as part of some scam, but I'm having trouble figuring out what the angle would be. Do folks here have any thoughts? In recent years, my mother has had no withholding, has paid no taxes, and has received no refund, so the possibilities for mischief seem limited.

[MoniqueLO_]

You will need to reach out to the IRS using the contact information provided in the letter to find out who made the inquiry.