I suspect the IRS gets a bad rap because people don’t like owing money and the IRS is usually right when they send corrections, but my experience left me with nothing but respect for their front-line support. To remain as friendly and courteous as they were considering the rage that must be directed towards them on a daily basis is pretty impressive.
My state's revenue department is the one I truly fear.
Never dealt with the state of ND, but my one dealing with Illinois makes me think its not confined to the tax department. I detail my problems with their DOT in https://news.ycombinator.com/item?id=5521011#5521345
But the comparison is still appropriate due to the sheer gravity of both situations. If your issue hadn't been worked out over the phone (say it required more subjective interpretation), you likely would have hired someone. Nobody wants to get walked on by an 800lb gorilla.