The most effective way to get in touch with someone by mail is to contact the director for your local IRS district or your local taxpayer assistance center. You should allow 30 days for a response, although in recent years many responses have taken 45 days or longer.
Long-term care facilities include nursing homes, rehabilitation facilities, inpatient behavioral health facilities, and long-term chronic care hospitals.
In most cases, residents of assisted living facilities maintain a higher functional capacity than those of long-term nursing care facilities. A long-term nursing care facility is designed to provide intermediate (advanced custodial care) and skilled care to those whose needs rise above simple custodial care.