I absolutely agree with you, calling the IRS can be a waste of time.  And sadly, sometimes asking for assistance here can be also.

I guess I should have listed everything I have read during the past couple of days, IRS codes, publications, etc, and websites I visited, as well as a couple of the local accountants I have spoken to, but I believed that would be another waste of time - both for me to list and for someone to read through.

If you did not have an answer, constructive answer, why respond?