Yes it could be a problem. But not an unsurmountable problem. You just have to provide an explanation if asked about it in the I-751 interview (if there is an interview). And you seem to have a valid explanation, which is that she had a messy tax situation and you didn't want the complications of getting joined up into her taxes until she has paid off all the taxes owed (I hope she has a payment plan with the IRS and is still making the payments on time!).
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