I do not want to make any estate or medical decisions.
Estate Planning Attorney
You should write to your mother and indicate that you resign as her agent. There may be specific procedures to follow in the power of attorney, but no one can make you serve if you don't want to.
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Disclaimer: Please note that this answer does not constitute legal advice, and should not be relied on since each situation is fact specific, and it is impossible to evaluate a legal problem without a comprehensive consultation and review of all the facts and documents at issue. This answer does not create an attorney-client relationship. A lawyer experienced in the subject area and licensed to practice in the jurisdiction should be consulted for legal advice.