just a potential warning. her tax bill may be way more than the $1000. failure to file imposes a 25% penalty (5% for the first 5 months late) on the amount due after that the penalty is .5% per month. Then there are the interest charges. using a tax pro is expoensive even though they probably can get the bill reduced but the bill may be as much or more that the reduction. if she can't afford to pay you might want to look into offer in incompromise.
https://www.irs.gov/site-index-search?search=offer+in+compromise&field_pup_historical_1=1&field_pup_...
