[ossiblue]

First, if her income was under $10K/year, she didn't have to file a return and is in no "danger." Now, that limit is for 2016, and may be a bit lower for earlier years, but it is unlikely she is liable. There is no need to file a return if one's income is below the minimum level unless they have a refund. A missing filing may raise questions from the IRS once you start filing regularly, but the W2's are already on record for the years where your income is below the filing threshold.

Second, the time limit for claiming a refund is 2 years after the date the tax was paid, if no return was filed. In your daughter's case, any money paid in taxes prior to 2015 is now lost.

Is the $1000 dollars she has paid the total from 2011-2016? If so, then the amount she is seeking, only from 2015-2016, must be much less. It's only the cost of a stamp, so it may be worth it.