A Valeria Montoya called claiming my mother had ordered some beauty products and failed to get them from UPS therefore she is liable for UPS holding them and for the products.  She is now been sent to court and was requesting $400 to clear up the claim.

Sounds like yet another scammer calling.  No proof of debt MAILED to your mother = no debt owed, per the FDCPA.  If your mom was being "sent to court", she would have received dunning letters at the least for some time and then would have gotten court papers either via certified/registered mail or via a court process server.  The whole story line of your "mother had ordered some beauty products and failed to get them from UPS therefore she is liable for UPS holding them and for the products." doesn't even make sense.  If your mother HAD ordered products and UPS wasn't able to deliver them, they would have sent the products back as undeliverable.  They wouldn't have held onto them.  They're in the business of delivering mail and packages, not the storage business.

no letters sent certified just phone call, so what she do now?  ignore the call or report them to someone?

Well, since the Government sites are down at the moment, you'll have to wait to report the caller - but please do report them to the FTC and your state's Attorney General.  NEVER pay anyone who calls unless they mail proof of debt to you and proof showing that you owe that debt to them.  You may also want to report the call to your local police - not that they're likely to be able to help, but at least they'll have a record if other people are receiving the same calls in your area.