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While it may exist, I have never heard of any. If you are your mother's POA, then you can do her taxes for her and sign them in her behalf as her POA.
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In my little town in Massachusetts, the Senior Center has an accountant come in every year to do taxes for free. You have to sign up early though. My dad has been going there for more than 20 years. You may check with your local senior center or your area on aging to see if there is the same in your community.

Angel
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Check with AARP; I believe they have some limited tax free services - not sure though.
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In my area, free tax prep for seniors is offered at senior centers, community centers and libraries. Limited hours and limited availability -- early sign-up is key. Sift around online. Or call/visit your local state representative's office for info.
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I know in my town there is volunteer help for seniors with taxes. They are AARP through the local park district, the public library & the local food pantry is an IRS volunteer income tax assistance location (VITA)
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