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.

[GLGACCT]

Thank you, was able to listen to all the prompts and advise the TP how to get through.  TP was able to get through and received a call back within 30 minutes.  The system even assigned someone from the first time he entered his SS number a few weeks ago.  System works as expected but you have to listen to the prompts or get caught in a loop.

Thanks