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I never realized that I could get congressional assistance.  I have to agree that the IRS is incapable of solving this issue. The error in my case occurred at the Federal Reserve office that converts image checks to more economical ACH transfers where their internal duplicate checking may have failed. The Reserve simply dumps the info into the IRS system so they have no control. IRS Collections has been giving me extentions but just send me on my way hoping I can fix it myself. Tax Payer Assistance is totally backed up and will kick you back into the  phone system mightmare again. This was on my 2020 return, but way I handled it in the near near term was to claim the duplicate withdrawl as a taxes paid deduction on my 2021 return. Right now my IRS account is warning me that my wages are in danger of garnishment but they can't even get around to robbing me of even more money. They know there is a problem, so if I get a warning letter I can probably hold them off until things get straightened out. meanwhile I have stopped banging my head against the wall and instead just waiting for the IRS to make a move.