This is an instance of the tail wagging the dog ... the state cannot dictate what the feds do. The real question is what have you been doing all these years since the state administratively dissolved the corp (most likely for not paying the annual registration fee ... happens in FL all the time ... this way they can charge you a big reinstatement fee) ?
The IRS expects an 1120-S every year until you file a final return. Seek local professional assistance if you are behind in the federal filings as the late filing penalties are continuing to amass at a rate of at least $2400 per year.
