TP having trouble reaching a live person at the IRS

[GLGACCT]

TP mistakenly paid his state taxes to the IRS as well as paying what he owed to the IRS for tax year 2023.  State notified him that he did not pay his taxes, that is when he realized what happened.  The IRS never sent his overpayment back nor applied it to 2024.  When you run his transcript, you can see the overpayment is there.  His online account does not show the overpayment as he owed taxes that year. He has tried several times calling 800-829-1040 with no success. The phone tree will not get us to a live agent.  Any ideas how he can reach a person or a different number to call?

[jklcpa]

Maybe try the practitioner priority line.

[Lee B]

2 hours ago, jklcpa said:

Maybe try the practitioner priority line.

Well, it looks like even though I am an Enrolled Agent,I wouldn't even be able to get through

"Additionally, tax professionals need to pass the current required authentication and also verify their Short Identification (ID). The Short ID is a unique 8-10 alphanumeric code that is systemically assigned when an IRS account is established. This Short ID is visible when the tax professional logs in to their e-Services SOR. If the identity can’t be verified, transcripts will only be mailed to the address of record. PPS assistors cannot resolve issues with ID.Me identity proofing or the status of an ID.Me account.

IRS has initiated a pilot program that requires Practitioner Priority Service callers to repeat phrases before being transferred to an IRS assistor.  This pilot will use speech recognition to help ensure a live person is calling and not a mechanical device. The IRS hopes this new process will improve customer service by reducing unnecessary wait times."