[US] Mom was scammed and bought phones

Hey everyone,

Writing this not from my regular account. My mom has been using online dating a lot recently as she’s divorced and recently retired. She met someone online who she fell in love with and he convinced her to help him with his business. She was asked to open several phone lines for the “workers” under her account and ended up mailing out phones to several addresses. She realized her mistake shortly after and reported things to the police. She now has a giant bill with the phone company and they aren’t going to let her out of it. I’m curious what we should do in this case since she doesn’t have the money to pay them back. My sister and I are going to take over everything in short order to help guard her financials better. I’m honestly not sure if she even knows who any of these people were. Kinda at a loss here, any advice would be really helpful!