[Night Hides Not]

They will not answer phone nor schedule any appointments.

That's not my experience. When you call in, leave your phone number and they'll call you back. It may take an hour or two, but they do call.

[lightman]

I have been the subject of “fishing” letters several times.

Every agent with whom I spoke on the phone was polite, respectful; and every inquiry/pre-audit was resolved in my favor.

No complaints!