The only IRS number that I can reach a live person is e-services but they said they can not even assist as uploading POA's are backlogged as well to obtain tax transcripts. The IRS is ready to implode. I have a number of returns that were e-filed in April and still not processed and returns filed prior to the Rescue Act have not been resolved as the IRS indicated by 6/15/21. The IRS is overwhelmed presently.  That does not stop my clients from hounding me on the status of their refunds...........Crazy times..........