I have a friend (Resident Alien) married to an American. Spouse and others told my friend that there is a fee for first time filing. $60.00+ not including the cost of having them done by a professional. Is this true?

I know of NO such fee for first-time filers.

However, those type of returns usually require submission of Form W-7 to get an Individual Tax Identification Number, and most tax professional do NOT prepare the forms for free.