I am the secretary of a small business. The owner has been having great dificulities with the accountants over the past two years and as a result has not filed taxes since 2005. The accountant we were just using dropped us due to the inability to obtain the necessary information to prepare the returns. Our accountant we used in 2005 made some journal adjustments between the financial statements and the final tax return. Apparently those are the numbers that are needes to continue where left off. We have asked the accountant with the adjustments to provide us with them for the pase 5 months now. He has yet to do so. Were is a huge mes what should we do?

It appears that it is a sole proprietorship business. That means the owner has not filed his tax returns for 2005 and 2006. The owner is required to file tax returns if he/she meets that filing requirement. Also if the self employment income is $400 or more, he/she must file tax return.
The owner will be paying unpaid taxes with interest and penalty. The accountant created the mess is no excuse.
Get new accountant or do it yourself (you or the owner), file the returns as early as possible.

I would also suggest hiring a Certified Public Accountant or an attorney who specializes in taxes to assist you, in case there might be any inquiries about this from the IRS. Just an additional thought.

CPAs and tax attorneys are rather expensive options.

I suggest you hire an enrolled agent, who is a tax specialist licensed by the IRS. He/she will get your situation corrected, one way or the other.

Is this a sole proprietorship or is this a corporation?

Good point. Mobea.

The issues with a partnership or corporation WOULD be significantly different than for a sole proprietorship.