Elderly relative hasn’t paid taxes since 2022, what can we expect

Hi, I recently agreed to help an elderly, senile relative figure out their taxes. It's not a good time.

Based on what I can see, this relative hasn't filed since 2022.

I'm working on getting forms and stuff, but my immediate concern is something else:
They have a joint bank account with one of their kids. It has a little money in it, (if you are curious, maybe enough to buy a used car).

Will/can the IRS seize that money in that bank account? If family transfers it out into a completely separate bank account, with no connection to this relative, can the IRS still come after it?

Also if you have any information/stories/rants from a similar situation, I would love to hear them.
My relative first told me that they "definitely filed their taxes, because turbotax has an AI that just files them for you". When I asked "okay but where are your tax forms. You had to give it your SSA income form", my relative told me "I didn't, the IA should handle it for me!"