Are you sure you need to file those?  Has anyone asked for them?

Whose asking for such old returns?

I have a client that need the returns filed.

It might be that IRS filed SFR's for those years and he's trying to negotiate the amount owed.  

What's "link to file"?

But is the client "sure" they need to be filed?

Is Bob's supposition correct?

yes I am sure. This is the wrong place for help. Thanks for responding though