I have a new client. Back in 2016 they "elected" to file as an s-corp. When they filed the 1120s they sent the 2553 with it. Of course IRS says no to this as it had not been approved. They have gone through the "reason" etc with the IRS. 3 years later they have been told No way it will ever be approved. With that said, Do I need to file an 1120 or amend the filing of the 1120s: Or does the IRS just handle the filing as is to an 1120 in their system. One letter stated if in fact not handled they would just take care of it? There was loss so I am unsure of such an  impact to warrant a new filing