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Good evening. You do have a leg to stand on. The audio acknowledging the debt is sufficient to show the existence of the debt. If you can now show she is not paying you that debt, you can get a judgment against her and then proceed to attach her assets to collect that judgment. Being served with a summons that she is being sued will very likely be sufficient to get her to settle this with you.
I hope this has given you the guidance you were seeking. I wish you the best of luck!
The information given here is not legal advice. As all states have different intricacies in their laws, the information given is general only. This communication does not establish an attorney-client relationship with you. I hope this answer has been helpful to you.
Actually, you will not have to prove the negative. Once you make the claim, if she alleges she has paid you, she is going to have to provide evidence of such payments. :)