you can try IRS taxpayer Assistance but that's often a failure too.
https://www.irs.gov/pub/irs-pdf/f911.pdf
you can try using form 911. read the instructions
https://www.irs.gov/pub/irs-pdf/f911.pdf
maybe you can contact a local IRS office for an in-person visit (look in your phone book? or search the web using your zip code). if you get through to a human make sure to ask what forms you may need to bring to prove your identity.
good luck
