visitor held after 120 days


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A person I have been wanting to meet in person has been held by US Immigration for 127 days now, recently supposedly by the IRS.

There have been a great number of charges , which I have paid because I have been told that these charges will be refunded when she is released.  am straight with the IRS as far as my personal taxes go, and she is a Philippines citizen and owes no US taxes.  

The USCIS has stated that we are clear, and as far as it is concerned, she should be released. Regardless. the most recent charge, for nearly 4000 USD, was made by the IRS on day 123

My questions are these: 1) How can anybody make new charges after 120 days, especially given that the USCIS has cleared the person; and 2) What authority does the IRS have to delay a person's release?




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