Mom 83, with dementia, went into CH in Feb. 2018. I'm joint on her checking & savings. There is no POA or Guardianship. She owes $1900 to IRS only. Tax preparer is aware of situation, as he helped mom & I file & pay her 2 previous years back taxes in 2017. I was able to build some savings for her while she lived with us, in case of an emergency. ALL her pension & SS pays for CH cost. So right now, her savings is being used for additional adult day care (as requested by CG) to help mom during a difficult transition. Tax preparer says "if she HAS the funds to pay, (she has several thousand) IRS expects payment & will come after her." What's the right thing to do? I am so torn over this. I really want to save what's left of her dwindling savings for HER FUTURE Care, especially if/when she requires 'expanded care' (diapers,medication). Currently Mom's ambulatory condition & income does not qualify her for Medicaid. Please help!