Hello Luna:
I'm not sure what you're trying to accomplish. But, whatever it is, you're not accomplishing it on the phone. Ok, stop using the phone. You made an error on your 1040, and you corrected it with a 1040x. Should this change result in a refund for you that you haven't received? If so, write them a letter. Send it certified, return receipt requested. They'll answer.
If they want more money from you, however, say no, and wait until you are audited. At that time, there will be an IRS agent in person, right in front of you, to whom you can explain the problem.
You may very well wish to turn this whole mess over to a professional. I would. If you had a CPA prepare your taxes, make him talk to the IRS. Otherwise, hire an attorney.
excon
PS> I know you were serious about your title, needing help from the IRS, but it did make me bust out in laughter.
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