IRS live phone assistance is extremely limited at this time, but it is possible to speak with a person if you go through the automated system as follows. Call the IRS: 1-800-829-1040 hours 7 AM - 7 PM local time Monday-Friday.
When calling the IRS do NOT choose the first option "Refund", or it will send you to an automated phone line. So after first choosing your language, then do NOT choose Option 1 (refund info). Choose option 2 for "personal income tax" instead.
Then press 1 for "form, tax history, or payment".
Then press 3 "for all other questions."
Then press 2 "for all other questions."
When it asks you to enter your SSN or EIN to access your account information, don't enter anything. Just wait for the message to repeat. After it asks twice, you will get another menu.
Press 2 for personal or individual tax questions. Then press 4 for all other inquiries and then you will be transferred to an agent!
Or you may want to contact a Taxpayer Advocate in your area. See this IRS website for Taxpayer Advocate in your area and a toll-free number - http://www.irs.gov/Advocate/Local-Taxpayer-Advocate @Beba1982
Online Tools and Resources - The page on the IRS website has contact options for many situations.
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