"they needed to make the election to be an S Corp"

Just to clarify, then:

No one pays SE tax on wages.

There is no 1065.

This will be late, if it is for 2021.

And they need to make sure they do all transition tasks, because their old LLC routines and habits will no longer apply, so they need proper guidance. And that attorney had no follow through, and left it to the clients to follow up? Not good enough.