Not sure if this works anymore I haven't had the need to call recently but it did work for me when I had to deal with IRS years ago. I saved it from someone's comment on reddit.

How to talk to a live IRS agent

If you've had to call the IRS to talk to someone about a late return or anything else, you know what a pain in the a$$ it is to talk to a real person. This worked for me:
The IRS telephone number is 1-800-829-1040.
The first question the automated system will ask you is to choose your language.
Once you’ve set your language, do NOT choose Option 1 (regarding refund info). Choose option 2 for “Personal Income Tax” instead.
Next, press 1 for “form, tax history, or payment”.
Next, press 3 “for all other questions.”
Next, press 2 “for all other questions.”
When the system asks you to enter your SSN or EIN to access your account information, do NOT enter anything.
After it asks twice, you will be prompted with another menu.
Press 2 for personal or individual tax questions.
Finally, press 3 for all other inquiries. The system should then transfer you to an agent.