how to have IRS correct its errors

Hi Dear, 

 

I need some advice. To make clear, I use short sentences here.

 

1. I filed 2020 tax return on 10/01/2021 (I filed extension that year)

2. On 06/2022, I got letter from IRS saying I own 27K tax (plus interest and penalty), this letter was sent from IRS in Ohio

3. I looked at letter, they did NOT include my estimated tax ( I paid in 50K estimated tax on 01/10/2021 and it was cleared from my bank), I supposed to get 23K back from IRS

4. I responded to them in the provided envelope, explained the situation, also included copy of "proof of payment"  from my online banking, but no response

5. I filed tax return for tax year 2021 on time, suppose to get 5K return from IRS for tax year 2021

6. On 09/2022, I got another letter from IRS, this time from IRS in UT

7. IRS recalculated the tax "I owe", subtracted 5K from previously 27K, so I now owe 22K (plus interest and penalty)

8. I wrote letters to both OH and UT offices, explained my situation, included online banking proof of payment (50K)

9. I mailed certified letter to both offices and it showed they have received both letters

10. Until today I did not hear back from IRS

11. I called numerous times of phone number on the letters, never be able to talk to a live IRS representative

 

What are my options here?  my case is very simple, IRS forgot to calculate my estimated tax, resulting in my owing tax. 

 

Will local IRS office can help to resolve this? (I saw on IRS website, local office services seems just some simple tax issues)

 

Appreciate any suggestions.

Thanks