My brother has dementia and MS and is no longer able to care for himself. I had to place him in a supportive care facility. I became his POA for financial and health. While going through his old financial records (what I could find) and applying for Medicaid I learned he had not submitted Federal, State taxes for three years and two years since I became POA. He has no other debts but only maintains $90 per month. I am 74. Can IRS make me financially liable for his failure to submit taxes?