Hello, this is my first time using this site.
My client has asked me to catch up/clean up his S-corp tax filings from the inception of his business in 2012. He thought the 2553 was filed but it wasn't. Also, he had a partner (50/50) but she passed away in March of 2014. He is still within the time frame to request a late S-Corp election but the 2553 will not be signed by the deceased shareholder. Additionally, she had no will or executor to sign consent for her.

I guess my question is three-fold:

1. Is there a way that my client will still be able to request a valid S-Corp election with one of the shareholders being deceased?
2. If so, who would sign for her, if anyone?
3. If not, would my client have to file as a C-Corp for 2012, 2013 and 2014? (The last year for his company is 2014, before the death of his partner)

Thank you very much for your help!

P.S. I have tried contacting the IRS three times with NO luck getting someone to talk to.