---

@SensibleandHourly wrote:

 

My client thought there had been extensions but of course, nope.

2021 also was not completed

 and put her in a significantly awful financial situation which has resulted in penalties and interest. 

---

Except for 2024, extensions would not change anything.

Did she have indication from the prior preparer that 2021 was filed?  If so, why didn't she pay her tax?

How did the preparer put her in an awful financial situation?  She didn't pay her tax, which is what resulted in penalties and interest.  Except for the additional cost that you are charging her to get her transcripts and MAYBE 2021 failure to file penalties, I don't see how it is costing her anything.

It sounds like she is trying to put all of the blame on the prior preparer, rather than taking any responsibility for her own lack of actions.