I tried calling yesterday and was on hold for 2 hours.  I had to go to a client, so I had to hang up.  No one ever answered me.  I just got an email update yesterday from IRS bragging of their less than 5 minute hold time average last year for 1040s.  Probably because no one will call them anymore since they never answer or when they do, the person doesn't have the answer.  Very frustrating.