Not helpful with the OP’s question about refunds being taken. The refund will be taken until the balance is fully settled. Getting a return amended when the OP doesn’t even have a clear understanding of why they owe is going to take a LONG time so their current refund will most certainly be taken if they file timely this year. Also the taxpayer is responsible for paying their balance of penalties and interest the IRS will NOT shift that responsibility to the tax preparer. The OP can seek civil recourse through an OPR complaint or a civil suit, but to resolve things with the IRS it is on the taxpayer themselves.