If you have a hardship issue or ANY problems with the IRS that they cannot or will not seem to solve, call the Tax Payers Advocate at 877-777-4778. They are NOT part of the IRS and report directly to Congress. Repeat: not part of IRS and report to Congress. But they can get any info the IRS has. If they fail, as they seem to be doing to me, contact your Congressperson. Once a member of Congress contacts them, they have 2 weeks to respond, and they respond quickly. I will be trying one more time, and then go to my representative.
This agency gives reports to Congress at least once a year, and if something occurs commonly, suggestions to correct are made to Congress. Of course, YMMV as to action.
And if you want to get the IRS’s, Taxpayer Advocates, or Congress persons attention, read off to them the “Tax Payers Bill of Rights”
https://www.irs.gov/taxpayers-bill-of-rights
Note: I cannot bring up the site by clicking on it, but that is the correct url