Can the Streamlined Compliance Procedures Be Used to Correct Defective Returns That Go Back Beyond the Most Recent Three Tax Years?

Unfortunately see below an example of fear mongering and hyperbolic language aka. FBAR ambulance chaser and on top of it a few factual errors mixed into the offshore tax cocktail. Not recommended. 

The issue that this article seeks to address is whether a non-willful taxpayer with an undisclosed offshore account can use the streamlined compliance procedures to correct defective tax returns that go back beyond the most recent three tax years? In other words, are the streamlined procedures limited to the most recent three years of troublesome tax returns or could they go back as far as six? Assume for purposes of this blog that the most recent three tax years are 2013, 2012, and 2011

http://origin.library.constantcontact.com/download/get/file/1114502746809-33/Using+Streamlined+to+Correct+Defective+Returns.pdf