If you've tried using online tools or mail correspondence

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Identity Theft or Fraud: If you suspect you are a victim of tax-related identity theft, or if you receive a refund for a tax year you didn't file, or a notice about an unknown tax return, calling the specialized Identity Theft Taxpayer Assistance line (1-800-908-4490) is critical.
Complex Account Issues: Problems that cannot be resolved through online account access, such as discrepancies in payment records, complex penalty abatements, or issues with an installment agreement, often require direct conversation.
Audit Inquiries: If you receive an audit notice or have questions about an ongoing audit that cannot be answered by your assigned auditor, calling the IRS might be necessary.

International Tax Questions: U.S. citizens or residents living abroad, or non-resident aliens with U.S. tax obligations, often have unique and complex questions best addressed by specialized international tax agents.
Deceased Taxpayers' Issues: When dealing with the tax affairs of a deceased individual, the process can be complex, and speaking to an agent is often necessary to ensure proper filing and account closure.

Unresolved Issues with Standard Channels: for a significant amount of time uganda phone number list (e.g., 30 days) and haven't received a resolution or response, it might be time to call the appropriate IRS number or even the Taxpayer Advocate Service.
Employer Identification Number (EIN) Issues: While EINs can be obtained online, complex issues related to business structure changes, multiple EINs, or specific business tax questions often require phone assistance.

Collection Issues and Payment Arrangements: If you owe the IRS money and cannot pay, or if you want to discuss payment options like an installment agreement or an Offer in Compromise, calling the collections department or the general line can facilitate these discussions.
While the IRS constantly improves its digital tools, the complexity of tax law and the individual nature of many tax situations mean that direct phone communication remains an indispensable part of the IRS's service delivery.