Can you apply for financial aid if you owe taxes?

My gf owes taxes right now but she wants to go to school but she needs loans to do so. She only makes minimum wage so she wont be able to pay back much at a time.
Will they let her take out loans if she owes taxes?

Sure. She just needs to fill out the FAFSA (fafsa.ed.gov) for federal loans. Her financial aid eligibility will be based on income (her income if she is independent/over 24, or hers and her parents if not). Bear in mind that there is a limited amount of financial aid available for each student through the federal government so she needs to find a school that she can afford.

Why does she owe? Did she have excess scholarships that were taxable or did she work and maybe not have enough taxes withheld?