Dear IRS: We owe what?

A dear friend and her husband have been in business together for 23 years.  She handles the clients and he handles all the bookkeeping, the billing, the vendors and the taxes.  He died three months ago.  She is just now going into the files for the business to get documents together for the tax accountant.  She finds no receipts have been kept, no check register maintained, a bank account and thousands in frivolous credit card charges that she didn’t even know about.  She never thought to not trust him with everything.  She’s never even opened the checkbook or mail — he handled everything, for 23 years.      DON’T DO THAT.  No matter how much you trust your partner, know what is going on if it is something you will ever be financially responsible for.   (I personally never mix dollars and partners, ever: pre-nuptial agreements, separate bank accounts, each pays for their own, period — less hassles that way.)  They are only recently behind in paying bills, since records were not kept as to the source of money used for deposits that did not corelate to sales at the store that day or week.  She doesn’t know where it came from, but she could use it right now.  As well as our prayers.  She can use some prayers right now if you’ve got a moment.