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.
This need is further established in federal and state regulation. The use of the term Long Term Care Facilities in this plan refers to Assisted Living, Residential Care, Continuum of Care, Nursing Homes and Intermediate Care Facilities for the Mentally Retarded. for Long Term Care Facilities. This plan is provided as a courtesy.