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not filing taxes

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What is the name of your state?texas
My step sons Birth mother owes at least 9,000 in back support. She has not filed her taxes for the past few year because she doesnt want my husband to get her refund. She says she hasnt filed because its not worth it to her she will just have to pay and the refund woulds only be like 100 dollars anyway. Are we wrong in thinking she HAS to file her federal taxes no matter the size of her return? Is she taking as chance at getting audited?? We know she has made more money this year than the past 5 because she actually worked all year instead of only a month or so. Will this make a difference?

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