There are options of working with the irs on this issue. One is to file an income and asset form with the irs to determine her ability to pay. If it is determined that she does not have the ability to pay they may set aside the debt until a future time in the future,
I think the article says she owns real estate so that issue is a different ball game with the issue of the debt.
There are many options of dealing with the irs.
I have dealt with the irs so there are options available.
Do not be intimidated by the irs. They may be able to take some of your assets but you need to work with them on your issue.
Sometimes irs agents do not tell you what your options are.

If you have an issue with the irs get on the internet and search for the options and all information that pertains to your particular issue.

Another thing,
You have an issue with irs debt you may want to deal with the irs at the time you incur the debt.
You do not want to wait until it gets to this point. These people can be a*****es.
http://www.foxnews.com/story/0,2933,153538,00.html