Well, we can't give specific tax advice here. What I can tell you is that the law requires you to file a return timely for each year that the S-corp was in existence.
The IRS can charge a penalty for late filing, which is based on the number of shareholders times $195 per month. The IRS can charge that penalty for up to 12 months.
Sometimes the IRS will abate the penalty if the S-corp can show that there is a reasonable cause for not having filed the returns.
There are procedures to address these penalties assuming the entity is domestic, has a small number of partners or shareholders, and the individuals in question are natural persons who have reported all their income from the business with timely filed tax returns.
Since there was zero income, all of the income would have been reported on your personal tax return.
We can't advise you what to do. However, if the IRS has not come after you for penalty, there is a saying, "Let sleeping dogs lie."
The decision is ultimately yours. However, as I wrote to you earlier, the status of the old S-corp will have no bearing on your ability to incorporate a new S-corp and get an EIN for it. So, this issue may be entirely irrelevant to getting your new business going.
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