Received 3 CP503 regarding a Fee I purportedly owe

I have completed my taxes with turbo tax for longer than I can remember.  This years (2020) went well until may when I received a CP503 notices for a $25 fee the IRS feels I owe on my taxes form last year.  I tried calling, worked through the automated system and was on hold waiting for over 3 hours when the line suddenly dropped.  I tried to call the next day with the same result.

 

After the second noticed arrived that tacked on 6 cents of P&I, I filed a Form 843 requesting an abatement of the fee, sent it registered mail and have the receipt confirmation. That was 45 days ago and I have receive no response

 

Today I have received a third notice that says if I don't pay the now $25.13 they will seize my income or bank account.

 

Again I tried to call, this time the final message is: "We cannot handle your call at this time, please try again on the next business day".

 

I guess the new operating procedures of the IRS is charge a fee, ignore the phones and disputes, then collect the fee forcibly?

 

Yes, I did try to get in to my online account, but in verifying it my cellphone number (20 years old) was not a valid number to verify my identity.   

 

Any thoughts?