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.
The goal of the Long-Term Care Ombudsman Program is to investigate and attempt to resolve complaints made by or on behalf of individual residents in long-term care facilities. These facilities include nursing homes; residential care facilities for the elderly (also known as assisted living or board and care facilities).