Unless she was paying taxes on all her whore income, she may have to pose in a jail cell.
Most likely the escort service she worked for had in-house accountants to help the girls with their taxes. In this business, the last thing they need is to draw unwanted attention from the IRS.
It probably doesn't matter one way or the other as I'm sure she'll be offered all kinds of immunities to spill the beans on everything she knows.
There is no reason to assume she didn’t pay apporpriate taxes on her income as (I assume) an independent contractor. My understanding is that the IRS will not make criminal referals when taxes are paid. I don’t know what New York city and state taxing agencies’ policies are about this issue.
Don't you think that lots of the IRS and prosecutors out there have files on THEM, kept by people they are investigating? Anyhow, if she's smart (or has smart advice), she'll hurry up and file amended returns and pay interest and penalties up front. That way there's no incentive for the IRS to go after her.
She’s only 22, when did she first get in the business? If it was after Jan 01 2007, her return isn’t due until Apr 15 2008 - still in the future. All she could possibly be liable for are penalties and interest, not jail.