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If her green card is still unexpired, she can fly to the US with it and try to seek entry. The immigration officer at entry has the discretionary power to waive her failure to present an acceptable document, if they determine that she has not abandoned residency. If the immigration officer does not wish to let her in, they could pressure her into voluntarily signing I-407 to give up her green card, but they have no power to revoke her permanent residency involuntarily (only an immigration judge can do that). If that happens, she should make sure to refuse to sign, and they can only give her a Notice to Appear for removal proceedings, where an immigration judge will determine whether she has abandoned residency. If they agree that she has not abandoned residency, she will be admitted as a permanent resident. The COVID situation increases the chances that the immigration officer and/or immigration judge will find that she has not abandoned residence.

The alternative would be to apply for an SB-1 returning resident visa at a US consulate abroad, but to get that she would have to prove that she could not return earlier due to circumstances beyond her control. I would say that the chances of success for an SB-1 visa are lower than trying her luck with the immigration officer and/or immigration judge.

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