I don't think she will end up owing anything. What the IRS is doing is mechanical.
Under the Code everything you receive is income and is taxable unless it falls under an exception. That is the default rule. Then there are a lot of exceptions. Gifts are one such exception.
So if the IRS receives a form saying you've been paid money their assumption is going to be it was taxable. If it doesn't appear to be claimed on your taxes, they'll send you a notice. Then you need to respond showing it wasn't taxable income.
The IRS may want to establish a case to get taxes on amounts paid to people over services like GoFundMe, but this is not the case they will choose to do it. They'll go after someone who was using it to fund a business or something. Even then they might lose.
[–] ape147 0 points 2 points 2 points (+2|-0) ago
The IRS ... stealing from hard working Americans since 1862. Time for another revolt from oppressive taxation!
[–] How_To_Liberty [S] 0 points 2 points 2 points (+2|-0) ago
Damn straight!
Plenty of time for planning until next April...