@TaxGuyBill "An accountant should NOT be doing legal work such as filing legal paperwork for forming and incorporating a business."

That's true, but you know how people feel about lawyers.  Avoid them at all cost, until you're arrested for a felony.  However, in this case the issue seems to be, did the Form 2553 get filed with IRS?  If you can't trust your accountant to do that, maybe you should ask your chiropractor?