Why are IRS employees such heads for?

I'm trying to change my EIN's business structure from a Sole Proprietorship to an LLC and these IRS employees are rude as hell and keep treating me like I'm a dog and one even kept getting smart with me. They keep telling me they only issue 1 EIN # just to use the same one but I don't want to because it's a different business structure and all they're trying to do is ****** up come tax time so they can profit off of how much they penalize me.