Have mother who gave me 1/2 ownership of 7 acres & 5 mobile homes, I have done all the upkeep. The collecting of rent she has done.
I work and she needed the money to survive.].
Now she is dying has given me the WILL and made me POWER OF ATTORNEY. Over everything her checking all. Plus has gave everything she owns to me. The bad part is;
I found out the mobiles were never re-titled, in her & DAD's names. Dad Passed in 2006 that was this agreement was first done.
Titles were all signed on back by the prior owner, one has bill of sell.The deal is some were done and dated in 1980 and around those years.
So this means no federal taxes were ever paid after they bought these homes. I can't imagine how they could do this and get away with it. Any idea what could/should be done?

You need to take the MH tiles down to the DMV along with your power of attorney and your dad's death certificate and see if they dan't help you put the mobile homes into your name on the title. You don't owe fedral taxes on the homes, but you may owe sales tax (in some states) or you may owe back real estate tax (in some states MHs are taxed as real estate). Your county will help you determine what taxes are owed to them.

You will probably owe late fees for the title transfers though at the DMV.



And FYI the metal ID tags on MH's are on the lower area of the rear end of the MH. And in some cases they are on the paper showing wind loads or snow loads. This paper is sometimes located in a kitchen cabinet over the stove area or in the master bedroom closet area. It will show the SN, date of manufacture, wind loads, and sometimes shows the original furnace configuration that came with the home, and the name and address of the factory where it was made.

I worked for a manufactured homes dealer and did all the title work for the new and used homes that were sold.

...
Now she is dying has given me the WILL and made me POWER OF ATTORNEY. Over everything her checking all. Plus has gave everything she owns to me. ...

Just so that you know: wills needed to be probated to be effective. Powers of attorney do not mean anything after the death of the person giving them.

But if she has given you everything before her death, that should be sufficient.