She has taken one of the options available to her (which would also be available to you or I). It is also the court that issues the bankruptcy so they had to be satisfied.
Well maybe she should have got her affairs in order beforehand. As someone has already posted - these tax bills don't just suddenly come out of the blue. If she's too stupid to work out her own taxes - surely she should have hired someone who knows what to do - she was obviously earning enough money to. But then again - she was probably too tight-fisted to do that. Bankruptcy isn't an easy option for the common people but for some people who don't even think taxes are for them - it IS the easy option.
Why oh why do people keep defending people like this is a true mystery.