What is the IRS doing?!

Last March I filed a 2007 1040X to carry my 2008 Foreign tax credit back to 2007. When I didn't hear from them for 6 months I called. They claimed they sent me a
registered letter (they didn't) telling me that the 1040X was rejected because I put "various" for the country when I had to list the countries. (My understanding is that "various" is ALWAYS put under country when there are multiple countries) There were 60 stocks involved so it took some work to figure just where the stocks were based, but in December I refiled it listing all the countries involved. Two weeks ago I called because I never heard from them. The IRS person said it had been referred to new desk three times, so it must be pretty complicated. He assured me I would hear from someone within 30 days. Today I got a letter telling me it was referred to the Philadelphia Customer Service Center to process. I should be contacted in 45 days.
What on earth is going on? It was simply carrying FTC back a year. Why would they come up with the bull about needing to know the specific countries? Why would they lie about sending me a registered letter? Why would screw around with it for 4 months. Why would they send it to Philadelphia (whatever that means)?
It is a lousy $2,000. Why are they doing this to me. (do I sound frustrated? I am.) Any help/explanation would be appreciated.
BTW, I did precisely the same thing at the same time for my son and got the refund 4 weeks later.
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