A friend of mine Lives in Alabama. She just found out the other day
from the IRS they were going to garnish her wages right away. The said
she claim having a business in 2000 and never paid taxes for it. She
never claimed or had a business. She went to her taxman he told her it
will take 6 month to 3 yr to straighten it out in the mean time they
are garnish her wages she doesnt know how she is going to make it. She
now getting her tax papers together.
Does the IRS have the right to garnish her paid with out showing  prove?

After Google, the IRS is God. ;-)

Yes, the IRS can do whatever they like, guilty until proven innocent.
I find it hard to believe this came "out of the blue - all in one
day," there had to be some communication, that she probably ignored
for quite some time. The IRS whhels are slow to get moving, but once
the wheels start to turn, the end can happen very fast.

She need to see an attorney right away, there _might_ be a way to stop
it, depending on what stage the action is in.

A couple of years ago the IRS made a mistake with my file and claimed
that I owed a substantial amount.  However, I received multiple
letters, each with an address and phone number to respond with an
explanation of what would happen if I didn't respond within a certain
number of days.  They don't just all of a sudden start garnishing
someone's wages.  Your friend must have lost multiple appeals or just
ignored a large number of letters.  She can contact the local IRS
taxpayer advocate.  This is an office independent of the IRS that
works of behalf of taxpayers who have been treated wrongly by error by
the IRS.