I first had to get the IRS to recognize me as POA. I did that online with IRS helping me to do it by Fax. IRS person said that he would have the garnishment removed since he could tell by my answers that it was fraud since he could tell the person who did it claimed "married filing jointly" and my father died in 1997. I was also informed that he saw on my Mom's file that taxes were not file for 2013 when I had cashed in an annuity for $26,000. When added to moms SS check her total income for 2013 was $43,000. I was told when I went to the senior center for help with filing, the volunteer there talked with the IRS person and told me that she did not have to file due to her high expenses of about $30,200 medical, when I include Alzheimer's care home, drugs and medical co- pay and property taxes on her home. Does my mother owe income taxes? They told me to file 2013 taxes by Oct. 21. Again this year I went to the senior center to check if she had to file because I cashed in her last annuity last year but that amount was $46,000, so when added to her SS of $17,000 minus $39,000 for medical and property taxes, they told me I did not have to file............any advice?