Is 2848 POA still valid upon death of taxpayer?

[AZ-Tax]

Is 2848 POA still valid upon the death of the taxpayer on tax returns for calendar years (listed on 2848) in which taxpayer was still alive OR will a new 2848 need to be completed with the PR's signature OR BOTH?

[mastertaxguy]

Poa expires on death

1. A power of attorney terminates when the grantor (taxpayer) dies.
2. If the TP was married, new IRS rules require separate POA's so in the case of a joint return, the holder can continue to deal with the Service on what was a joint return issue.
3. If there is a personal representative they need to sign a new POA for the tax professional to contact IRS (or applicable states).
4. If an 'agent' contacts the Service and does NOT disclose the TP's death, any action agreed to or taken by the agent is subject to severe scrutiny and any liability resulting may not be covered by E&O or malpractice insurance.
5. If there is no Personal Rep/Executor/Adminstrator, have whoever is taking charge of things file IRS form 56, and then sign form 2848 (at least that is why I have done in the past and it worked).
6. If no one is taking charge of the decedent's estate/affairs, and/or you no longer to deal with whatever the issue(s) may be, do nothing except fax a copy of your POA as signed to IRS with the word "revoked-TP died on [date]" to the CAF unit for your area (or something like that).
7. Then, if someone is taking charge of the decedent's affairs and you don't want to deal with whatever the issue(s) may be and don't have a fee arangment, cover yourself by notifyign that someone in writing (certified mail, etc) that you are terminating your services and go on to the next thing (unless you enjoy non-fee collectible work). You could, I suppose, remind that someone of the need to file a 2014 tax return (final return) and inquire about estate/trust administration, but if there is an audit or whatever underway, consider carefully how much you want to become involved with greedy heirs and/or friends, unless of course you love non-billable and never-to-be-collected time.
8. Document your file and/or software accordingly.