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.
While the government has been asked with the LTC (Long term care) industry not to bundle health, personal care, and services (e.g., meal, laundry, housekeeping) into large facilities, the US government continues to approve that as the primary use of taxpayers' funds instead (e.g., new assisted living).