The client has a debt, notices of intent to seize and etc due to a wrong input in the W2 and 1099-R. The taxes withheld were wrong and the employer took a long time to answer. During this time the client had a long time in the hospital. Since is a amount owned to the IRS, the statue of limitations, in this case, is ineffective.

Now we can tell that she actually has the numbers correct and a refund, most likely.