I have been approached by a new client as a referral from an existing client who needs tax assistance. I met with them and the taxpayer has not filed a tax return since 2014 for no real reason that he can clearly explain other than his preparer passed away and the next preparer who he paid a retainer to never returns his calls. I am trying to give the taxpayer the benefit of the doubt to start fresh. What I do know is the taxpayer has his own business during the years he failed to file. He currently in 2023 became a W-2 wage earner. I have requested IRS transcripts to assess the situation which he has told me that he has prior unpaid taxes from years when he did file which I explained to him now that he is a W-2 wage earner the IRS will start garnishing once he is put back on the grid. My approach to this client is to prepare his 2022 return, file and then work backwards for years 2015-2021 as he pulls his information together. He says the retained preparer has his documents which he may need to recreate since he can not reach anyone. Any suggestions on if my approach makes sense or another suggestion. I have not had to deal with this type of situation since I worked with a tax office over 15 years ago. ANY FEEDBACK WILL HELP!