It should be no great revelation that IRS can often be difficult to deal with. It is a large bureaucracy organized into various sections and unless you get hold of the right person in the right section you may often experience frustration in getting your problems resolved. Even if you get hold of the right person, he or she may be overworked, detailed to some other duties, or undergoing training. Additionally, IRS is governed by the Internal Revenue Code which can complicate even the seemingly simple issues. Finally, IRS' technical procedures can often confound even the most experienced practitioners. See our tongue in cheek discussion on IRS' Corporate Culture. You should first try to discuss the situation with the employee's manager. If that does not work, you can try reaching the Taxpayer Advocate's Office.