Just throwing this out there:

Taxpayer calls IRS to continue payment plan, however has not filed 2019 return. IRS tells Taxpayer must file 2019 by 1/31/2021 to keep payment arrangement.

E-file opens on 2/12/2021. mail it in and it takes 4 to 8 weeks for them to tell you they received it. There is a serious problem with this timeline for the Taxpayer.

Now, if we are a defunct Corporation who filed bankruptcy in May 2020, then why the heck are we filing tax returns?!?!?!