If the person is no longer able to sign (illness, death, nursing home, mental competence), then the person has a general power of attorney with a family member or attorney. That person signs the updated version.But, if the person is not able to give you a POA because the incorrect version was originally signed, then you do not have a valid POA and probably wonu2019t get one. For example, if the issue is on a 2022 tax return and you got a valid POA for that return on a current form version in 2022 or 2022. then it is still good for that return and the IRS cannot ask for a new version.If you got a POA in 2022 for a 2022 tax return, but did not use the 2022 Form 2848 version, then you never had a valid POA, the IRS can demand an updated version, and youu2019ll have to find someone else who can sign for it if the taxpayer is no longer able.