[masraum]

OK, the original question seems to have been answered. She's unlikely to get most of the money back. I wouldn't be surprised if the IRS levied late filing fees on her for not filing or something eating away at her last 2 years of returns.

Now the question on everyone's mind: How has this not come up before now?

As soon as I got my first official job with a paycheck and W-2 my parents told me I had to file (ie, we blew it off when I was 13 and mowing lawns for $5 or $20), helped me through it back when it was all on paper. For the past 5 years, she could have been doing it online or at the very least via a computer.