Nobody wants to have a problem with the IRS. It feels a little like a mouse trying to defend itself against a lion, and getting a real, live agent on the phone to discuss your problem can be a long and sometimes fruitless process. Even if you hire someone to prepare your taxes, you can still run into trouble.
So the IRS set up a dedicated organization to help taxpayers who have significant problems they’ve been unable to resolve through direct contact with the IRS. The Taxpayer Advocate Service (TAS) is an independent part of the IRS. It was formed to help individuals and businesses alike when they’ve been getting nowhere through normal routes of contact.
You have a few options for reaching out to TAS. You can call its national number, 1-877-777-4778, or you can visit a local TAS office. TAS publishes a map on its website with contact information for all its offices in each state. You can also do things the good, old-fashioned way and use the postal service to snail-mail Form 911, the Request for Taxpayer Advocate Assistance to your local TAS office. The TAS map includes fax numbers as well.
Systemic problems should be reported on the Systemic Advocacy Management System (SAMS) on the IRS website.