I open an LLC in 2015 and was approved by the IRS to be treated as s-corp, my CPA filed the company on schedule C instead of 1120 S, and I paid all the SE taxes on my personal filing. in 2016 I used another CPA and he filed 1120 S. my question is should I file 1120 S for 2015 and amend my 2015 personal filing or just leave it alone. my theory is I have already paid more payroll taxes in schedule C and there was no prior filing for the s-corp so there will not be much of a "tax gap". Also if there will be any IRS penalties or fee, will my old CPA be held responsible?
I would appreciate your help and time.
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