Accountants are fed up with the Australian Taxation Office, saying they can't access staff with enough knowledge of the tax system.

A Tax Ombudsman review into services provided by the ATO to tax agents has found increasing frustration.

Poor and inconsistent advice, insufferable wait times - including cut-off points - and poor language skills have all been cited in the relationship breakdown between agency and agents.

Tax Ombudsman Ruth Hill said she had been "overwhelmed with strong feedback" in her review, not the first into ATO misgivings.

Nola Luyten of Queensland firm Eagle Tax and Accounting, was critical of her dealings with the ATO, saying calls landed in the laps of people with "no experience whatsoever".

"That they do a six-week course, a lot of them are contractors that rea

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