One of our clients has a storage facility. He told me that he had a storage unit with over 150 boxes of records, and that the owner of the boxes had died.
I had my client deliver the 150+ boxes of records to my office. I and one of my employees went through each and every box sorting records by company. We guestimated that we had well over 700 different companies by the time we finished sorting.

I called the Tennessee State CPA attorney and received, in writing, that I suggested that we take all the files, call the business owners and tell them we had the records. I told them that they could come by and pick up their files or that I would straighten out their records. Any companies I did not hear from, we shredded the files. There were hundreds and hundreds of letters from the Tennessee Department of Revenue and the IRS (many of them unopened).

The major problem here was that the files were Sole Proprietorships, Partnerships, LLCs, S-corporations, and C corporations. An even bigger problem was that two years prior to the discovery of these records, the CPA had committed suicide.

We went through all the records and have about 30 companies left to contact. One individual whom we reached out to wanted our help. We have since done over 3 years worth of returns for his sole proprietorships, his LLCs, and his corporations. We are also now doing the payroll for one of the corporations.

He is ours as long as we are doing taxes.