If you are experiencing difficulties with the IRS, know your rights as a taxpayer. Read the Taxpayer Bill of Rights (https://www.irs.gov/pub/irs-pdf/p1.pdf). Also consider contacting the National Taxpayer Advocate service (https://taxpayeradvocate.irs.gov/contact-us). And you may want to engage a tax professional who can represent you in this matter.
Distributions that must be taken annually to avoid a 50% IRS penalty by a traditional IRA account holder starting with the year age 70?