A POA assumes no personal liability for such a matter (absent intentional wrongdoing, etc.).  If there are no funds with which to pay your mother's debts then you are not liable for them.  This is true in both your capacity as POA,and has a child.  Your mother,however, is still however legally liable for these debts.  If she can't pay them she risks being sued.  You may want to consider getting her relief through the bankruptcy court.  Without more details of her situation however it's hard to say. At this point, you may want to consult with a bankruptcy attorney and explore your mother's options.