Cabinets, Flooring, Drywall, Insulation will all be saturated with smoke if a heavy smoker lived there for a long period of time. May need to change it all.

When a car has smoke smell, the local car lot takes a couple pound can of fresh coffee and puts it in trays in the car, in the sun for a week. The oils in the coffee grounds bind with the tars from the cigarettes.

I did the same in a small bathroom in a rental after scrubbibg everything in site (it had been freshly painted) l-put the coffee grounds in a crock pot on low. Seemed to do the trick, couldn't do more to the rental.

You cannot mask the smell with paint. You can try, but the smell will come back. I rented a home, it had just been painted and looked great, after a few weeks the cig smell started and got worse every day. We moved.

Activated charcoal can help absorb the stuff. Lay out some trays of it in out of the way places - inside the cabinet with the doors open for example. You might try baking soda as well - if any of these compounds are weakly acidic, they will be absorbed by baking soda. I recently had a terrible fridge odor from rotten beans and once I removed them, it still stunk until I put a plate of baking soda in there. Not guaranteed to work but it doesn't cost much. I would also leave the door open rather than shut so it can dissipate.