I have now had 2 similar cases. When and how was return filed? Check Get my Refund. Then your client can request a transcript. This will tell her if the IRS has the return, and takes less than 2 weeks to get the transcript.(So far, time may change during tax season) If it comes back "no record found" then fill out Form 911 (Request for Taxpayer Advocate) or similar name. Fax it to your areas Taxpayer Advocate. They will respond fairly quickly by phone and tell her what her next step is.