In Rev. Proc. 2022-19, the IRS details six areas in which it will no longer issue Private Letter Rulings to taxpayers seeking relief from an inadvertent termination of their S election. Tony and Damien run through each of these areas and discuss why this is critical information for anyone who deals with S corporations. This case study is part of a Self-Study Video Course available from Western CPE that can be purchased for CPE credit. Visit https://wcpe.co/podcast to get started.