"Her online account says zero paid yet she has received over 20k in payouts. she has called. no answer or been hung up on."

That seems like an attempt at fraud that didn't go as planned. The fraudster managed to get a mailing address change, but not the banking info. Has she confirmed the profile info is correct?

Have you asked for a tax transcript, to see if it shows up here as reported?

I don't expect the IRS or AZ would hate that she properly reports and pays taxes on unemployment without getting the 1099-G.