Oh boy, I need to modify as follows:

I had a similar situation for 2020.  Client incorporated in September or October 2020 and  right away filed 2553 for 2020 (in the incorporation month) but never got the determination letter.  

The client who incorporated in January didn't file 2553.  Its late election was accepted.  Also a happy ending... 

Thought that would clear IRS' name a little bit.