Client omitted foreign account income and FBAR

Hi all - my client's spouse had a foreign account, he thought it was her mom's account, but it's in spouse's name. He's a line-by-line return checker, and didn't remark on my marking Sch B boxes "no" all these years.

There's been 10K-20K US equivalent in this account for ... maybe 10 years? He contacted a tax attorney who said the solution is "nonwillful statement", filing six years of FBARs, and amending open years to report interest income (~500/yr max).

The tax attorney quoted something like 10K to prepare the statement.

I am not advising him on this in any way, but will amend the returns.

Questions:
Does the catch-up filing sound correct?
Is the nonwillful statement something he can DIY? He's willing to pay the cost, but seems egregious for accidental noncompliance for such a minimal amount to be such a big event.

Thanks for any thoughts!

This page on the IRS's website might be helpful:

https://www.irs.gov/individuals/international-taxpayers/delinquent-fbar-submission-procedures

The last time I did this I filed the delinquent FBARs with the statement and 6 years prior returns with payments for each year as separate checks for the unreported interest. The checks were returned for the 3 out of SOL years. I guessed those checks would be returned but I wanted to show an attempt at compliance. Never received any FBAR penalties.

This sounds a typical SDOP fact pattern. Have you done much SDOP work? The outcome will be 3 years amended plus 6 FBARs and a Misc 5% penalty along with IRS Form 14654. The attorney also gave incorrect advice incidentally.

Thanks all. I've not done SDOP work (don't even recognize the term). Will pass this info along to him.

It may help to mention that we handle SDOP cases every day. Glad to help if needed.