[sinkspur]

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.

[lainie]

She doesn't "owe the taxes;" it is undetermined. The criminal liability is gone for those tax years and it now all becomes administrative. I suppose in theory they could take her to court every year for the rest of her life for 'willful failure to file' but they don't typically do that.

[lvmyfrdm]

The government could not produce a law, that made her "liable" to pay the tax. If they collect the tax from her it would have to be without a law on the books that allow them to do it. I am not talking about a criminal liability but a "tax" liability.