Why falsify?

The previous accountant made mistakes: 

1. Changed from disregarded entity to c corp ( claiming that the LLCs officer had no ssn). Changed from c corp to s Corp ( After getting ssn)

2. Failure to notify a client about reasonable salary for himself ( filing w2) 

everything happened within the first year of operations. 

The client’s only earnings are from the business and it is $16000. So, in fact, the family is eligible for child tax credit and earned income tax credit. However, technically they made mistakes to file w2 on time or change the tax regime.

I was searching for the way to claim a credit, I found this way from proseries article: show the earnings from S corp if w2 wasn’t filed in SE adjustments part II, non farm income. 

so I was thinking whether it could be a correct way. 

I was looking for an advice: 

file w2 and then submit 1120s 

Or 

file 2553 (to change the tax regime to disregarded entity) and file 1040 schedule c