My take:

1.  What was the incorporation date?

2.  Was there a prior year filing?

3.  Given this is now 10/2021, if was incorporated in 2020, the filing (if S corp) would be late.  If it was C corp, perhaps a fiscal year end filing?

4.  Does the client want it to be C or S corp, or is it up to the tax preparer?  How much do tax preparers prefer working with clients who don't make informed decisions?  

5.  If it was incorporated in 2021, would Rev Proc 2013-30 be applicable for a late election?

6.  Or, a decision for an S corp election effective 1/1/2022?

7.  Is it possible that F2553 was submitted but the IRS hasn't responded?  Just because client didn't walk in with a determination letter doesn't really make it conclusive. 

8.  Who filed for the incorporation - is it possible that the filer also applied for S election?

9.  How about the corp records such as the initial or other meeting minutes?  Was S corp mentioned?

10.....

OMG, I start to sound like Bob the "The Rest of the Story" Man...

So, I digress.