In 2019, a client comes into your office wishing to "come clean" with his Federal income taxes. You discovered that he has not filed a tax return in 10 years. He now wishes to catch up on his personal income taxes. He is currently not under any investigationwith the IRS nor is he currently a subject under a Federal audit. You also discovered that he wishes to file an amended tax return relating to his timely filed 2005 Federal income tax return to report some additional deductions that he failed to claim. Based on this information, how would you advise him? Are there any potential issues or concerns that you need to disclose to your client? Are there any concerns that you need to watch out for as his potential paid preparer