<prompt> Human: Me and my gf were looking over her pay stubs from last year before she filed her taxes and noticed her employer only withheld 12 dollars in income tax last year, resulting in her owing money for taxes this year. She filled out a W-4 and we are attempting to find out what she filled in for it, though she believes she claimed maximum withholdings. Is this legal? Is there anything she can do to not have to pay because of their failure to withhold?Thanks!  <response>: She is not going to get out of not paying the IRS. 