new one for me.. client just emailed IRS letter re: 2022 Form 1120S.  letter says no valid 2553 filed though I know one was filed.. but anyways, is it best to file 2022 as a C Corp now or is there anything to be done to get 2022 S Corp status survive. letter talks about late relief but I never had this issue, not sure how to handle it.  thank you.