Take a retainer but yes, they can write off their expenses. IRS will assess P&I…any chance there’s a revenue agent involved?

Did they file the 2019 so they could get stimulus money? 

Returns are open with IRS generally for 10 years. After 3 years they may not get the refund but, if they owe, they will have penalties for failure to file, failure to pay and interest.

Absolutely get a retainer that will cover prep and filing fees before you do any prep.

The statute doesn't start to run until you file.

@JOSEJARAG As of today, you can efile 2022, 2021, and 2020 2022. Earlier years need to be paper filed.

Susan... what about 2020 ?  🤣

Why does the client "need" these?  Is there an immigration issue involved?