We've spoken to numerous clients with 941 tax issues who are getting bombarded by telemarketers to the tune of 20 calls a day! This is outrageous and probably illegal. It seems to be an area that the IRS Office of Professional of Responsibility is not enforcing right now. But one would hope that they would lay the law against those telemarketers that harass businesses.
According to some of the business owners we talk to, the telemarketers are unscrupulous. They act as if they were the IRS. In a stern voice, a telemarketer says "you need to call us now about your tax lien!" It's getting worse as more "tax resolution" companies try this technique of cold calling.
Regarding phone calls to the public, the IRS clearly states in Publication 470 (Sec. 8. Solicitation and Advertising):
An unenrolled preparer shall not make, directly or indirectly, an uninvited solicitation of employment, except as noted below, in matters relating to the Internal Revenue Service. Solicitation includes, but is not limited to, in-person contacts, telephone communications, and personal mailings directed to the specific circumstances unique to the recipient. This restriction does not apply to (1) seeking new business from an existing or former client in a related matter or (2) solicitation by mailings, the contents of which are designed for the general public.