During the second set, Dumusois was overheard telling Kyrgios a point in the second set was "really borderline".
Kyrgios reacted by saying "I don't care" and told the official "you have no right to tell me that it's poor".
Nick Kyrgios left the court, phone in hand. You realise that, right?
Later, after belting down an ace, Kyrgios sarcastically asked Dumusois: "Was that borderline?"
The American qualifier Bradley Klahn battled with the Australian to clinch a 4-6 6-4 6-3 in the Opening Round.
However, during the second set, Kyrgios wasted a golden chance on serve when he was down 4-5, and Klahn pushed the match to a deciding set.
The Croatian boy, Borna Coric dispatched him in three sets, 4-6 6-4 6-3.
Nick Kyrgios will never fulfil his potential unless his work ethic matches his talent, says Roger Federer.
Reigning Shanghai Champion and 20-time Grand Slam victor Roger Federer sounded a note of caution for Nick Kyrgios, saying that the Australian can not unlock his full potential till he understands work ethic.
The 23-year-old is set to make his debut appearance at the Moscow event as he has no previous appearances at the tournament.
Switzerland's three-time major victor and former world number three Wawrinka, a wildcard in this tournament, was beaten 4-6 6-4 6-3 by 13th seed Borna Coric in just under two hours. He had breached the unsportsmanlike line of conduct many times in the past in Shanghai, and today was nothing different.
In 2016, Kyrgios patted the ball over the net several times when serving and began walking back to his chair before a serve from opponent Mischa Zverev had landed, leading to boos from the crowd.
Swedish umpire Mohamed Lahyani was reprimanded by U.S. Open organisers for going "beyond protocol" when he climbed down from his chair to give Nick Kyrgios a mid-match pep talk during his second round match against Pierre-Hugues Herbert.
Now ranked 38, it will take a major turnaround for Kyrgios to pick up a seeding for next year's Australian Open.
The lone disappointment came in the way of talented NextGen 20-year old Frances Tiafoe's 63 46 36 loss to Matthew Ebden on the first match of the day.
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