95 year old alien, who worked in diplomatic service, at one time worked for US base company and was a 401k participant at that time has never taken a withdrawal from the 401k plan. I do not have all of the information yet (years, amounts, etc) yet. During this time he has spent a majority of his time living in Egypt, which explains, to some extent, his lack of awareness of the requirements. HIs wife, who is a US Citizen has resided here in the US for a number of years. At various times, during this period , he has lived in the United States (though not with his spouse) and they have filed joint returns during some of those years.

I am looking for some guidance at this point. I have filed 5329s and got waivers of the excise tax for many tax payers over the years. However, a 25 year oversight is different. I am not sure of the amount involved yet.

His wife was my client first as I filed a MFS return for her. Then I filed a joint return for a couple of years. I was not made aware of this account.

Should I get the information to prepare and file 25 years worth of 5329s. Should I refer him to IRA specialists like you or to an attorney? Other than the excise tax and the nonfiling civil penalties, could he be subject to other enforcement actions. Does his spouse have any liability or exposure for any of this? Do you think there is any chance that the excise tax might be waived?

Thank you.