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 Office of Long Term Care has received an update to S&C-03-03. This update, S&C-03-11, states that State Survey Agencies such as the Office of Long Term Care shall verify compliance with the posting requirements, and that facilities may be cited for a deficiency if the facility is not in compliance.