My first reaction is to wonder how the books were ever balanced and what else is wrong on the returns, and I'd be asking this client a lot more questions than how to now make assets magically appear on the tax returns. How were these assets acquired and paid for, were they financed and loan payments being made, were they acquired in some sort of barter arrangement? Were the cash accounts reconciled and in balance? Are there cash accounts in existence that also aren't on the books?