Computer Wont Logoff
This sounds suspiciously like a corrupted user profile.
Click on the start menu, then type the following command into the search box: control USERPASSWORDS2
Hit enter and this should bring you up to the system User Accounts. Create a new user through here (not through the Control Panel's jacked up User Account GUI).
Also, check the box listed as Users must enter a user name and password to use this computer
This will force you to have to login manually. Login with the newly created user, and check to see whether or not you can log off / restart normally.
If you can, your wife's profile has been corrupted.
***
Your best bet from this point is to save her data files, then use the User Accounts to delete the old account.
After deleting the account, check C:\Users and make sure the older username folder is deleted from there as well.
I've trolled the internet for this solution and found a lot of people with this problem. There was no clear answer on what to do however. My wife's computer will not logoff or restart, it gets stuck in the "logoff" screen. When started I can't pull up a task manager, it does popup on the taskbar. It also doesn't stay connected to the internet. I come here asking because I know we've got the best techies the world has to offer. She's currently running vista home premium