Good morning everyone. 

I had someone come to me yesterday and told me that they purchased a home in 2005 and did some capital improvements shortly thereafter. 

In 2016, their old tax preparer gave the return to someone else in their office and the new preparer stopped depreciating the property. The property hasn't been depreciated since then on the Schedule E. 

What is the best practice to recapture the depreciation and receive the missed savings?