Locating filed returns within Intuit from TYs 2004 and 2005

Federal income tax?  Sounds like a hoax to me.  The statute would have expired long ago, absent circumstances that you should know about.  

Of course, we do know about at least one audit still ongoing of returns that old. 

I would get a transcript from IRS to confirm. CBE is an IRS debt collector, so it might be valid. https://www.irs.gov/individuals/transcript-types-and-ways-to-order-them

It could be failure to respond to a CP2000 for a Schedule D that would result in much lower gain on the amended return you might be able to file.

Because I have learned from these types of problems....I learned to keep all client returns and prep documents on disk. My files go back to 1994. Just saying...what is required and what is prudent often conflict.

I can't tell you how many times keeping everything has saved me, and my client, by having documents that prove our position when responding to IRS notices.

Intuit doesn't have records of your clients' returns.  So, they won't be able to pull up any return for any year.

Agree with Bob that the SOLs for both returns should have expired unless those were tolled for reasons you should generally be aware of (e.g. bankruptcy, OIC, installment agreement, combat zone deployment, overseas residence, etc.) provided you've been preparing that client's returns throughout all these years.  But there are also times when the SOL doesn't run until certain information returns are filled and you may not be aware unless your client tells you.

Agree with George also that you should request a transcript from the IRS and may like to speak with someone at the PPS (with a PoA) to find out what's going on.

In the old days, when older physical files needed to be sent to the storage and retrieved, files for years beyond those required by the IRS were routinely destroyed, primarily for economic reasons.  In modern days, even though data storage by electronic means is much cheaper, that does not necessarily mean, IMHO, we should keep our clients' files perpetually.  Policy for record retention should still be set in consideration of new laws, regulations, and guidelines on data privacy, such as those from the FTC and GDPR, which generally require businesses to dispose of personal information that is no longer necessary for legal and business reasons.  After all, holding more data than is necessary could actually be a potential liability.  To me, it's all part of the balancing act in our business.

This information is from an IRS web page.  Did your clients happen to tell you they received an IRS notice about the account being assigned to a private collection agency?  Or are they like thousands of other Americans who never open mail from IRS because they know it could only be bad news?