I just finished my second 1-hour-plus phone call this year on a technical issue.  The value of my time, and the agent's, greatly exceeded the tax amount in question, but, dang it, I want my returns to be correct!  This time, after 80 minutes, I still didn't have an answer, and had to move on, left with a choice of either making an arbitrary override to the number I think is correct, or blindly accepting a computer calculation that can't be footed by me or the agent.

Apparently no higher-level technical review is possible without me staying on the phone, which since I have other clients is simply impractical.  Isn't this what email is for?   Why can't I send the return by encrypted email, and receive an answer later from Technical?  Even if this were to take several days, I could at least be doing other work.