Mother of USC, i-485 interview, overstayed visa - please help!

[spicegirl]

Hi!
I recently became a US citizen (via US native husband) and I applied for my Mom's green card. I filed all the necessary docs and she has her fingerprints taken about a month after I filed.
Yesterday she received a notice of initial interview. I'm a little worried because I was under the impression that immediate relatives qualify without interview. Here are my questions/concerns:
1. My Mom overstayed her B2 visa, which expired in 2002. I read somewhere on a forum that overstay is not an issue when a spouse or parent of US citizen. Is this true?
2. She has been working unauthorized and not paying taxes - she doesn't want to lie about it, since the officers are not stupid and will know she worked... Are there consequences? Will they report her to the IRS? Or her employer?
3. They're asking to bring my birth certificate and proof of citizenship, which I already submitted - should she bring it anyway?
4. Should I go with her? The notice says that sponsoring spouse should come, what about a sponsoring child over 21?

I would really appreciate help with this...

[aaydrian]

For IR1 overstay is overlooked i should say (its not actually forgiven though), so your mother should not have a problem regarding overstay.

Working without authorization should not be a problem as long as she has not claimed herself to be a USC in any way either verbally or on I-9 forms etc, the she should be fine.

Not paying taxes is a problem, talk to IRS, they will assess the back taxes with penalty

One senario is that on the day of the interview the IO may ask that your mother bring proof from IRS to that effect, that all back taxes are paid or have been settled.

Bring everything and anything they ask.

Even it says spouse, its fine you accompany her.

[spicegirl]

thanks ravi!
The interview is on 10/18 - should my Mom do something with the IRS before then? Or just go to the interview and see if it comes up in the conversation? Is it possible that after it comes up the officer will say 'ok, now pay the penalty and come back' or will they be upset that she hasn't done it yet? I'm not sure if it's something so obvious she should have known or if it's something they will inform her about.
Also, what about the docs we already submitted? Like my birth certificate? Should she still bring a copy? I thought they should have it, came with the initial application...

[aaydrian]

Well spice girl,

Time is short, nevertheless contact IRS and explain the situation. You can file an amended tax return for that year/years and pay back taxes. The penalty would be assessed by IRS. If you pay the back taxes by the interview date just take the proof. I dont think there should be any problem in your case.