I suggest that anyone with significant difficulties with the IRS ask for their case to be referred to the Taxpayer Advocate office. In my experience, they can be very helpful.
They are limited in what they can do. Very limited.
We are talking about a few things:
1. The gross and onerous complexity of the current Tax Code and why it always gets that way even after numerous reforms.
2. The superiority of the FairTax and its ability to boost American economic growth.
3. The heavy hand of those with too much power in the IRS.
The Taxpayer Advocate does not involve itself in Tax Court or in federal tax lawsuits.
The Taxpayer Advocate was established because of the lack of attention the IRS paid to taxpayers seeking help with code complexity or with getting refunds, processing payments, etc.