The IRS runs a Taxpayer Advocate Service which is available for problem resolution when the normal channels don’t effectively resolve the problem.
Such problems may involve, but are not limited to, a delay in resolving a tax account problem which may be created by a systemic or procedural failure by the IRS.
An example may be where the IRS issues a refund check to a taxpayer with the payee details blank and does this twice – a situation I’ve been contacted about recently by a client. Yes, this did happen, a blank check received with the amount but no payee. Not once – but two times over. I have contacted the Taxpayer Advocacy Service as the authorized representative to have this problem addressed and remedied.
Postscript – preparers are strictly prohibited from receiving refund checks for clients. Those who are authorized to practice before the IRS can be disbarred from practice for such an offence.