I read something just a bit different. Client never did file 2019. There was a 1099 issued for the rideshare and no return filed = IRS filed a return for the client including all income and all expenses known to IRS (i.e. ZERO) and probably sent a letter to client that they forgot about when they came to the preparer. Regardless, Bob gave the right answer. Just remember all new clients are either ignorant or idiots and need training. A $40K bill from IRS helps to get their attention and makes the education easier.