isn't answered on a phone directory.it would behoove you to go find a tax advocate. They are the gatekeeper for actually talking to someone at the IRS who knows what's going on. Otherwise, you'll get the usual spiel ("go to our website"! You: I've already been there, I need something more than 101 answers...) Taxes are due April 15th! (duh, I've know that since I was 6 years old...) etc. Had an issue a few years back where I converted IRAs to Roth IRAs and the company handling that never brought the basis along...Fortunately I had good records but there was never a chance to talk to someone who knew what the hell they were talking about. Talked to the tax advocate who put me in contact w/someone who knew who went over to the desk where my stuff was in a pile that had been there for ages... and cancelled the payment request.