That's basically correct. It's not just a matter of getting your questions answered, though. A good tax professional will have the resources to work with the IRS bureaucracy to resolve the issues and accomplish what you are trying to do.
Tax professionals do have lines of communication in the IRS that are not available to taxpayers, and they have access to higher-level contacts. They also have experience using those lines of communication to find out what's going on, clear up misunderstandings, and make sure that the right actions are taken. The first-level person who answers the 800 number is not going to have any idea why your wife got the letter, or what you should do. The people who answer the 800 number are good at answering routine questions about tax rules and handling simple, routine problems. Your situation is far from routine.
