You've got that right!
I meant care about explaining what they did or didn't do that caused you to owe the money in the first place. After all, they aren't responsible for their mistakes! And, good luck getting them to correct any of their mistakes!
What mistakes? The IRS never makes mistakes. You just do not understand their interpretation of the tax code. I know from experience that their interpretation of the tax code is as fickle as their moods.