The IRS are people too, right?

I have had to deal with the IRS much more in my lifetime than I would wish on anyone. Don't get me wrong, the people I have talked to have always been very helpful and don't seem like they are out to rob me blind. But knowing what you're even talking about is so darn confusing.

First, we were audited in 2002 - that was a PITA.
Then we set up our business wrong, or something, and I had to get that straightened out.
Then I tried to do the taxes myself in 2005 and spent a good week just staring at the IRS website trying to make sense of it.
Now the IRS sent us a refund that we didn't want.

We did our taxes way back in February, like good little non-procrastinators. We also had amended our 2004 taxes and were expecting a nice little refund from that. Well, we knew we were going to owe a lot on our 2005 taxes, so we asked that the 2004 refund be applied to our 2005 taxes. Cool, right? Well we got a check in the mail instead. So now we owe the IRS an extra $1000 and it's past April 17th. So I had to call them up directly and ask them what I should to do with this stupid check that I didn't want. It took me three calls before I got the correct menu button and 10 minutes on hold before I talked to a person. In then end, I had to write VOID on the check and send it back with a letter of explanation and a copy of the paperwork saying that I wanted it put with my 2005 taxes. She assured me I would not be penalized for being late, but I plan to call back in a month or so to make sure everything got straightened out.
I hope we don't get audited again, that was so, so annoying.