To be sincere with you, If it was H & R Block , the money is yours and if audited they will pay it, if you had bought POM.

Now , if audited how much responsibility she is going to take. You have not caught yet and guessing you have been slipped away. But still chances of getting audited, statuary time is 6 years. If got caught you have to amend your tax and pay back with interest.
If you  file 1040 NR, you will get caught.