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 is a type of skilled care or personal care service that you might need if you are unable to care for yourself because of an illness, disability, or cognitive impairment like Alzheimer's disease.