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I am contemplating starting a "for profit" service where the practitioner that has a client like this can pass the info along to me and I will contact the client on the practitioner's behalf. My call will go something like this. "Hello, Mr. Taxpayer? This is the tax practitioner's advocate office calling on behalf of your tax preparer and the IRS. It is my understanding that you are being abusive to one of our members over something that you have absolutely no clue about. I have contacted the IRS and had your account flagged for further review. We do not take lightly the abusive treatment of our members. I am also passing your case along to our sister company called 1-800-break-a-knee. Oh, and Mr. Taxpayer, one more thing. Sleep well." Click I will let you know when I have my service up and running. Of course, I first have to find the energy to work more than 100 hours per week. I am afraid that if I had a client like that right now, it would be a screaming match, and I would probably win. Tired and cranky does not bode well for the other party in a screaming match. Good luck!