They didn't prove that she was liable, how could she still own a tax. That would be an amazing feat. They may try to collect a tax, the IRS has no shame in what they will do to collect revenue.
They didn't prove that she was liable, how could she still own a tax. She still owes the taxes. She has no criminal liability for refusing to pay taxes, but she still owes the taxes (and, likely) the penalties as well.
Here is your 16th Amendment Income tax.
Read it and weep.. Volunteers.
U.S. Constitution: Sixteenth Amendment
Sixteenth Amendment - Income Tax
Amendment Text | Annotations
The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.
Annotations
Income Tax
History and Purpose of the Amendment
Income Subject to Taxation
Corporate Dividends: When Taxable
Corporate Earnings: When Taxable
Gains: When Taxable
Income from Illicit Transactions
Deductions and Exemptions
Diminution of Loss
We are so smart we are stupid.
http://supreme.lp.findlaw.com/constitution/amendment16/