this may be a situation where you should contact the IRS Tax Advocate in your state. try calling but they're so swamped you might not get through and it might be an issue that is not currently being handled by phone (taxpayers are still trying to get their refunds from 2020).
you may need to file form 911 (not well-suited for your situation) but the purpose is to get someone to take a fresh look.
https://www.irs.gov/pub/irs-pdf/f911.pdf
whether using a professional can get the issue resolved any better or faster than the tax advocate is unknown.
