What difference does it make? She may still owe the money (in the IRS's eyes) but if they can't threaten her with incarceration or fines, how are they going to make her pay? Maybe they can attach assets, but I hope she has been smart enough to unload them.
If she tries to work, her wages get attached. She's not free to move her own money around. It's a big deal owing money to anybody, especially the IRS. If she does try to hide assets then she could be charged again for evasion. Her tax questions need to be answered in tax court to bring a final resolution to her troubles.