My mother has come to live with me after breaking her back, my brother has always handled her bills, etc, because of dementia, she makes 5900.00 a month from Delta Air Lines and 975.00 from social security. I was trying to file her taxes this year, only to find out from the irs that she has not filed since 03, & owes them $150,000.00. I don't know what to do, she cannot pay this amount, everything that she has coming in is going to help keep with sitter's and medical. My brother has been using about 31,000.00 a year of her money. I am so affraid that they are going to seize her Delta check and ss, and she will still have to pay taxes on that. My husband and I are self employed, have had to lay off employee and really can't afford the added expense. Can I send my brother a 1099 for the money that he has spent or what should I do. I am trying to get her taxes together and file and pay 08, but I am very worried about the last 4 years. I am so upset at what my brother did to mom, She literally has nothing, everything she has is in a 10x15 storage unit, i don't even see how she can afford her own house here on our land, please advise, dottie dillard