I didn't even recognize you Bob😉

I think the bigger question is how much are you going to charge to prepare the return today (for a return that might not really be needed) vs maybe responding to a potential notice two years down the road?  When you come to a crossroads and aren't sure which way to travel, explain the two routes to the client and let them decide which route they prefer.  They are paying you for your services so they should be allowed to have some input on the decision making process.