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.
Intermediate and long term care (ILTC) services are typically required for persons who need further care and treatment after being discharged from an acute hospital as well as community-dwelling elderly who may be frail and need supervision or assistance with their activities of daily living.