Individuals may call the IRS at (800) 829-1040. IRS customer service representatives can answer questions about individual tax return preparation, including situations where a taxpayer has received notice of a tax problem.
If you would like to talk to an IRS representative in person, then you should visit a local office or IRS Taxpayer Assistance Center. Refer to your local directory to locate the office in your area.
In case your tax problem has gone unresolved, contact the Taxpayer Advocate Service. The job of the Taxpayer Advocate Service is to assist taxpayers as they wade through the complex tax system. This is a free service that helps to ensure that taxpayers have a voice at the IRS and helps to guarantee fairness.
Finally, if you are in doubt about any tax situation it is best to ask the IRS for assistance. Not filing a return or ignoring a notice will only delay the resolution of your situation. Many people find that it is much easier to comply with the requests of the IRS than it is to avoid the IRS.