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.
Assisted Living Facilities (ALF) have increased in popularity as an alternative to in-home or nursing home care. In a 1996 study, 20% of those who needed long-term care (LTC) received care in an ALF; by 2013 that had increased to 45% receiving care there1.