Your Asset Entry Worksheet should show the ACTUAL value of land, the ACTUAL value of the building, and "prior depreciation" that SHOULD have been taken.  Nothing besides that for Asset Entry Worksheets.

Then, as Lisa said, use Form 3115 to 'catch up' on the depreciation.  If you have never done that and it looks intimidating, Google "Brass Tax Form 3115".  She has a step-by-step booklet for sale for about $20 that can walk you through how to do it.

As a side note, this MIGHT be a "gray area" whether or not you are even allowed to "catch up" with Form 3115 or not.  If, as you say, they were depreciating the land and not the building, yes, Form 3115 applies.  On the other hand, if they were merely using the wrong Basis for depreciating the building, there is nothing can be done and Form 3115 would not apply.  I would go with the first viewpoint, as it has much better results.  🙂