You can't e-file a return more than 2 years old. You will need to create a paper return, and follow the instructions on the IRS website in regard to CP2000 amended returns: Understanding your CP2000 series notice | Internal Revenue Service ...
It has been my experience that checking the 'final' box does nothing in particular in regard to the legal effect of continued existence. I think it just prevents notices of non-filing being sent in subsequent years. I don't believe there is any reason ...
I would appreciate input from practitioners who have encountered a similar fact pattern involving an S corporation that was reported as final for federal tax purposes but continued to exist and subsequently resumed or continued activity. The facts are ...