Thank you IRS

 With Mom's situation changing I have some questions regarding deductiblity of certain expenses when I prepare her taxes this coming year. First I called the IRS, waited 20 minutes, then gave up. Next I went online to find information from IRS publications. They are impossible to follow for anyone other than CPAs. Next I followed a link on the IRS site to find an office of IRS certified people who can answer questions for seniors. I have posted the results of the search below. Why am I not shocked? 
Ken