My question involves a power of attorney in the state of: California

I am the agent for a general durable power of attorney for my 89 year old step father. He is competent and making his own decisions.

His caretakers look after him 24 hours a day, 7 days a week in his own home. The caretakers are not from an agency. They are friends and acquaintances. He pays their wages with his personal checks.

He has not registered with the Employment Development Department of California as a household employer to comply with California payroll tax laws.

If I cannot persuade him to register with the Employment Development Department of California as a household employer to comply with California payroll tax laws, what are my liabilities?