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I have been taki g care of her since my father passed away. No help from my two brothers. One brother has been claiming my mother since 2010. He has maybe seen her five times. I want to make the decisions for my mother.

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If your mother wants you to have Power of Attorney for her and she is cognitively competent -- that is, she understands the meaning of what she is doing -- she can fill out an appropriate form, have her signature notarized, and, in some locations, register it. Since there is some family conflict involved (with your brother) I highly recommend that you and your mother have the help of an attorney who specializes in Elder Law.
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Do you mean that your brother has been claiming care of your mother as a tax deduction, even though you're taking care of her? Your profile states that she's in a nursing home. If he's claiming her as a dependent on his tax returns, he's in big trouble.
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Notorazing her signature on POA , registering with the City, possibly, but is she documented as having dementia? She is cognitive?
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