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Depending on where you work and the nature of your question, three different federal agencies provide oversight and assistance for COBRA continuation coverage.

Private Sector Department of Labor (EBSA) Best for questions about notification rights, election deadlines, and ERISA protections for corporate employees.
Phone: 1-866-444-3272 Web: dol.gov/agencies/ebsa
Public Sector CMS / HHS The oversight body for state, county, and municipal government employees regarding health insurance rights.
Phone: 1-888-393-2789 Email: phig@cms.hhs.gov
Tax & Compliance Internal Revenue Service (IRS) Responsible for the regulations regarding eligibility, premium amounts, and employer tax penalties for non-compliance.
Web: irs.gov Search "COBRA" for current tax rulings.