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The IRS is very much overseen and their website is always asking for your opinions. What they do have is a congress which asks them to do too much with too little and on short notice during the end stages of a pandemic. I am surprised they have done as much as they have under difficult circumstances.
And due to reduced budgets every year for a decade they cannot afford a dedicated staff just to answer the phones which is why less then 5% of the calls get answered. So that means that all the staff no matter which department they are working must answer phones for a percentage of their work week ... one agent I talked to said 10 hours a week he had to answer phones and the questions asked span the whole spectrum and are not just confined to his specialty. If you want to complain call your local congress person and demand the IRS be properly funded so they can have the needed staff and updated equipment so that they can do a better job than they can do now. https://federalnewsnetwork.com/hiring-retention/2021/07/irs-needs-multi-year-funding-to-overcome-sh...