On December 15, 2019, Ms. Aila, a young beautiful Filipina model comes to you for advise. She received a Letter of Authority from the BIR for a tax audit of all applicable internal revenue taxes for the Taxable Year 2015. She has a business registered under her name, a popular salon brand for those who want to be as beautiful as her. She relayed to you that her books and tax compliance is handled by Mr. Pogi Cruz. Her professor in Accounting back in College. According to her, Mr. Pogi told her not to worry about anything since the books of accounts looks as beautiful as her.  Upon checking the books of accounts, you found out that it's non-existent. Moreover, the returns don't have supporting documents. 

How would you handle the letter of authority issued to Ms. Aila by the BIR? What advise will you give to Ms. Aila?