When You Call the IRS . . .
"Many times people call the IRS for information, especially during this time of year. The problem is, the IRS isn't bound to anything they tell you," says tax expert and former IRS attorney Sandy Botkin. "However, there is one situation where you can call IRS and if you get a bad answer, they'll waive penalties. But you've got to get six things when you call them: The person's name, their badge number, the date of the call, the time of the call, the nature of the question and the answer. If you write down all six things and you get a bad answer that IRS relied on, they'll waive penalties."
Source: "Tax Expert Sandy Botkin"