Sometimes, it seems that no matter what you do via the usual channels of communication, you get absolutely nowhere in dealing with the behemoth IRS. If that is you, consider the Taxpayer Advocate Service (TAS), an independent organization within the IRS, whose mission is to helptaxpayers who are experiencing economic harm because of IRS actions, taxpayers who are seeking help in resolving problems with the IRS, and those who believe an IRS system or procedure is not working as it should. The TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation.
The TAS service is free, and there is at least one TAS office in every state. Check out Publication 1546 – “Taxpayer Advocate Service – Your Voice at the IRS”, and if you need help, call (toll free) 1-877-777-4778.