For practical purposes, the IRS will likely not link the debt cancellation to your mother since her social security number is not listed on the form 1099-C. The debt cancellation becomes effective the year it is cancelled, so technically she has no tax obligation for it in 2022 since she is filing single for that year, so it will not be linked to her return by social security number.
The income would be taxable on the 2022 return, so the tax on it would be due Aprl 18, 2023. An extension could be done to delay the time to file a return for 2022, but the tax due date would not be extended. All amounts of income are taxable unless exempted by tax law, it is not possible to determine with certainty what level of income the IRS would scrutinize.
@Curious One curious One
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