..a lot of time and events has passed since April 7th. She needs to hustle. The lack of reporting potential criminal activity in a timely manner is only one of many things that are going to make damage control less effective IMO.
Prey, get busy and add some importance to dealing with the fallout.
Check all card and other benefits that may be used from any sources -- I've seen identity thief as a perk for a variety of services. Kick any and all into gear if possible. This is where lack of action on legal filing/police reports may prove even more counterproductive. If no already owned identity theft perk/benefit is available or unusable, FBI, lawyers and maybe something like LifeLock will be of value eventhough so much time has passed.
Keep focus and calm as possible. The story/report is useful I guess, but hard to pinpoint just how much at this point.
Moving forward, she might benefit from some education about computer, smartphone & internet security/privacy practices among other things to reduce the possibility of further events like this.
