I have a client that instructed us to file a final 1120S for the 2022 return.   Now he has the opportunity to begin business that he thought was unavailable.   The corp is still active at the state level and up to date on all state filings. 

Can we resurrect that entity so he can begin business operations in 2025? 

In my 30ish years of tax prep I have never run across this before.

thanks for all input.