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Unfortunately, your sister will have to contact the IRS or the state of Maine directly to find out about her 2010 refund. However, if she did file in 2011 it is quite likely that her return was rejected, or was mistakenly never filed by either her tax
preparer or the software company that she used to prepare her tax return.
For example, if she used TurboTax the file her return she would've needed to go through numerous screens before she actually reached the screen to e-file her return. It is quite common for TurboTax users to forget to go all the way to the e-file screen, and then the return doesn't get filed until they discover they haven't received their refund months later.
To contact the IRS, she will need to call 1-800-829-1040. To contact the Maine Department of revenue, she will need to call(NNN) NNN-NNNN
Sorry that I cannot do more for you. If she has a tax return preparer or tax accountant, they should be able to call the IRS or the state of Maine to check on this issue for her.
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