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 LOS in CA long-term care facilities is less than 3 months for 80% of the resident population 7 % of all residents remain in the facility for one year or more California Association of Health Facilities 2013