>>The IRS keeps making it more difficult for us to practise and at the same time withdraws assistance to those of us who comply.<<
I think that's unfair (not that the IRS needs me to defend it). The government has given us fabulously useful tools, including the one in the title to this thread. It is not an all-purpose tool, but it's real good when we use it correctly. IRS has stood up to vicious criticism while raising our ethical standards and simplifying filing procedures. The IRS web site is a wonderful resource for fast research, almost unbelievable in a government agency.
The problem is a particular political party, the one that wants to hobble government powers. So now things take longer than they used to, are done out of chronological order, or have other time issues. Or even quality control issues with training and other staff reductions, which is one of the principal ways we are paying for that political party's tax cuts. You don't know the reason for this delay, but that does not mean there is no reason. Maybe someone already used your client's SSN, or they are investigating a complaint of unknown validity. Or maybe there is a random audit hit. Well, it doesn't matter anyway. Re-read Jack's posts above, and get on with your life.
And don't forget, it has long been an axiom of our profession that a refund suggests our own failure to properly advise the client.