IRS upset?

Have you received (or your family or friends) an IRS notice that the “tone” of the letter accused you of something that seems very harsh?  DO you feel like you are the enemy?  Many companies and individuals have received letters and are upset with the tone of the letters.  The IRS demands a full response within 30 days?  Then your response back from the IRS asks for 45 – 90 more days?  Further the letter doesn’t answer your question.  Congress is supposed to ask the IRS to modify the language used in these notices.  But, our Congress is either on vacation or working on other priorities.