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.
As mentioned, the most comprehensive effort to date to identify criteria that would allow construction of a comprehensive provider frame for long term care settings is the Inventory of Long-Term Care Residential Places project (Han, Sirrocco, and Remsburg 2003).