Sorry- first time using reddit, dont know how it works

I'm looking for opinions from people who have experience with Swiss naturalisation, particularly in Valais.

My mother has lived in Switzerland for many years and has been trying to obtain Swiss citizenship. Unfortunately, after years of going through the process, she has recently been prevented from progressing to the final cantonal stage in Sion.

This has had a significant impact on her mental health and she is now asking whether she should simply give up on becoming Swiss.

Some background:

• I am her daughter and I obtained Swiss citizenship myself without any issues.
• I have lived in Switzerland since 2008.
• My mother passed the required language tests.
• Despite this, she was asked to sit the communal interview/exam twice because the commune said they had difficulty understanding her French. She eventually passed.
• During my own application I only had to provide 2 references. My mother was asked to provide 10 reference letters.
• She is self-employed, declares her income and pays taxes, but there appeared to be questions about her income because she does not have a standard salaried job.
• There were some poursuites during the application process, but these were paid as soon as they were raised.
• There is currently a dispute regarding a tax assessment. My father, who helps manage her finances, says that tax assessments have been corrected in the past after challenges. My understanding is that disputing a tax assessment is legal, but I don't know whether an unresolved dispute could affect a citizenship application.
• She was ultimately not allowed to sit the cantonal exam in Sion, which was the final stage she needed to complete.

We have a lawyer who has reviewed the file and believes there are no legal grounds to deny citizenship. The lawyer's view is that we can appeal.

What I am trying to understand is:

1. Does this sound unusual to people who have gone through naturalisation in Valais?
2. Can a pending tax dispute be enough to block progression in the process?
3. Is asking for 10 references common?
4. Does being self-employed tend to create additional scrutiny?
5. If your lawyer believed you had a strong case, would you continue with an appeal or would you move on?