I believe the 83(b) election should have been applied to your 2023 tax year. I don't know if it is necessary to contact the IRS about it though.
The purpose of the 83(b) election is to allow you to pay tax on the value of the property at ordinary tax rates when the grant is awarded to you. This allows you to treat the gain realized on sale of the investment after that date as capital gain income, which may be advantageous to you. That being the case, I don't see why it would matter if the election was affective when it should have been in 2023, versus 2022. Either way the income on sale of the investment earned after you acquired it will be capital gain income. So I wouldn't be too concerned about that.
The other issue is why there was no income reported on your W-2 in 2023 for the grant, unless the property truly had no value then. Your employer should have included that in your wages reported in box 1 of your W-2 form. I suggest you ask your employer why there is no income reported for the value of the property on your W-2 form.
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