How to get the consent of the Commissioner of IRS

My S Corp was revoked by another party mailing a revocation letter to revoke my business S election without my consent 2 years ago. I have been trying to reinstate my S election for my business by sending IRS a new 2553 form with a letter explaining my situation every year.

 

This year, I finally get a mail from IRS mentioning:

"I am not eligible to make a new election under  Section 1362(g) of the IRS Code, without the consent of the Commissioner of IRS for tax period ending MMDDYYYY and the following four years."

 

My question is how do I get the consent of the Commissioner of IRS?

 

I appreciate your help