A client's lawyer filed form 2553 for the S-Corp election and either filed it late or put an incorrect date. 

The IRS approved the S Corp as of 1/1/23.   But the client wanted 3/8/2022.  They have been taking payroll in 2022 and thought they were an S-Corp as of 3/8/2022.  Does anyone know how to get the IRS to back date the S-Corp election date?     

Can I put the Rev Procedure 2013-30 on the 2022 S-Corp Return?   

Thanks