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.
Long-term care services can be provided in your own home, in a community program like an Adult Day Care Center, in an assisted living facility licensed as a Residential Care Facility (RCF) or a Residential Care Facility for the Elderly (RCFE) or in a nursing home. Long-term care is not necessarily long term..