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The IRS has ruled that even though an S Corp is administratively dissolved by the state, it does not lose its status with the IRS
So, yes - you can still use the S corp status on your return.
Private letter rulings are only used by the taxpayer that requested them, and this was a private letter ruling. You may want to secure your own PLR with the IRS - to get one work with a tax pro who will request one on your behalf.
So, to be sure in your sitaution that you can continue to use your S Corp status, you should secure a PLR.
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