thanks, good point if CP-2000 processed as an AUR. anyone had similar case?

We had called IRS FBAR, they suggest to efile in BSA system for 6 each year (2022- to 2017) with an explanation of reason not to filing. The taxpayer lost job, had family member passed away during 2021. 

The two foreign bank accounts, one is checking they use when back to the country, The other was an investment account before they immigrate to USA, not many activities.

Will pick up the interest or capital gain if any stock sold on the associated years.