The IRS automatically generates a notice of changes on your return that frequently results in additional taxes being owed. You are allowed to dispute the notice to further understand the changes and can send in supporting documents if you disagree. The problem is that it is near impossible to call the number on the notice and have an IRS representative answer. This results in the inability to dispute the notice if you disagree which in turn means interest and penalties will accrue until the dispute is reviewed. Why would you go ahead and pay the additional taxes the IRS calculated if you disagree and have supporting documents? You wouldn't. More time passes and unable to get in contact with the IRS while the continue to send computer generated notices which eventually turn into a notice of levy. This I strongly believe is unfair treatment as it is in favor of the IRS being able to seize your money or assets. If the taxpayer does not have the chance, or an extremely limited chance to represent themselves to a fair case then the case is one sided. Taxpayer's are continuously being burdened with more laws and regulations while the IRS is not giving  proper guidance or is unavailable to answer calls resulting in unfair treatment to the taxpayer. I am proposing that the IRS can not start charging interest or penalties on a "notice of change" until a person from the IRS has contacted and actually talked to the taxpayer to clarify the changes and give them the steps to dispute if the taxpayer disagrees with the changes.