If your tax return doesn't show that you made $23,862 in 2011, then you need a financial co-sponsor. A job offer for her isn't good enough.
FORMER IMMIGRATION LAW PROFESSOR -- LEGAL DISCLAIMER: This answer is offered for informational purposes only. It does not constitute an attorney-client relationship.
You should make an appointment with an immigration attorney in your area to determine what options your wife has right now.
If you are already a U.S. Citizen, you should speak with an attorney about how to best present your financial information to show that your family can support itself, or find a co-sponsor.
If you are here on a green card, then your wife will have a very long wait, unfortunately. If you become a citizen, then there is no wait, just the time for processing. However, you will need to get your taxes straightened out before you can naturalize to become a U.S. Citizen.
Law Office of Mary K. Neal | www.immigratechicago.com | firstname.lastname@example.org| 773-681-1335 This answer is intended as public information about a legal topic. Answers posted here do not create an attorney-client relationship. For specific legal advice, please make an appointment to speak with an attorney in private.