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No, there cannot be a lien on your mother's estate, these assets do not belong to your sister even if she has durable power of attorney to assist your mother in managing these assets.
The relationship is governed by the following code section: http://apps.leg.wa.gov/rcw/default.aspx?cite=11.94
And the section regarding the scope and limitation of the duties and obligations (as well as interest in the estate - there is none established solely by being power of attorney), can be found here: http://apps.leg.wa.gov/rcw/default.aspx?cite=11.94.050
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