What happens if IRS does not receive 1120-S for an S-Corp?

Question

In a phone conversation, the IRS informed someone that their 1120-S is missing for three of the past 6 years. The person had assumed the 1120-S was filed for all those years, especially since the same accountant did some of the work during those years and the 1120-S was filed for some of those years.

The person is no longer employing the services of said tax accountant since the service quality has been dropping over the years and the tax accountant is very rude and generally does not take time to respond unless he is charging a transaction fees for whatever it is that is taking up their time, and he will not answer any questions during the tax season if he is not doing the taxes, but that is all a whole other story.

The IRS instructed the person to file the prior 1120-Ss within 30 days in November 2018. The person, in order to do the 1120-S, unsuccessfully attempted 2 times to get prior filled out 1120-S transcripts from the IRS, both requests were denied by IRS for technicalities in filling out the transcript request form.

As of now, the 1120-S is not filed. What are the penalties if the person does not file them until one or two more months when the 2018 S-Corp returns are due and please provide your source of knowledge in your anwser?

Answer 1

The first result for "1120-S non-filing penalty" was this article in the Houston Chronicle, which states:

If the 1120S is filed after the deadline, the IRS charges each shareholder a late-filing penalty in the amount of $195 for each month, or part of the month, that the return is late for up to 12 months.

That's in addition to the penalties which apply to late payment of the tax, if owed.

Further references are linked from the Chronicle article.