Annual Publication:
For noticing purposes, the Federal Rule of Bankruptcy Procedure 5003(e) and 11 U.S.C. § 505(b) require the Clerk to maintain a register of mailing addresses for federal and state governmental units as well as certain taxing authorities. The list must be updated annually. The mailing address on the register is considered the proper address for each listed governmental unit, but the failure to use that mailing address does not invalidate any notice that is otherwise effective under applicable law.
How to Register an Address:
To register an address, the governmental unit shall send a letter on agency letterhead to the Clerk of Court.
A governmental unit whose address is already listed in the Register may update its information at any time by sending a letter on agency letterhead to the Clerk of Court.
Clerk’s Register of Mailing Addresses:
| Department of Treasury | Internal Revenue Service P.O. Box 7346 Philadelphia, PA 19101-7346 |
| California State Board of Equalization | Service of Adversary Proceedings: Executive Director California State Board of Equalization 450 N Street, MIC: 73 Sacramento, CA 95814-0073 Bankruptcy Code 505(b) Requests: All Other Services and Notices: |
| California State Franchise Tax Board | Service of Adversary Proceedings: Franchise Tax Board Chief Counsel c/o General Counsel Section P.O. Box 1720, MS: A-260 Rancho Cordova, CA 95741-1720 Bankruptcy Code 505(b) Requests and All |
| Massachusetts Department of Revenue | Collection Bureau/Bankruptcy Unit P.O. Box 7090 Boston, MA 02204-7090 |
| Michigan Department of Treasury | Bankruptcy Code 505(b) requests only: Michigan Depart. of Treasury, Tax Policy Div. ATTN: Litigation Liaison 2nd Floor, Austin Building 430 West Allegan Street Lansing, MI 48922 |
| Oklahoma Tax Commission | Bankruptcy Code 505(b) requests only: Oklahoma Tax Commission Office of the General Counsel, BK Section 120 N. Robinson, Ste. 2000W Oklahoma City, OK 73102 |
| State of Tennessee Office of the Attorney General | Bankruptcy Code Section 505 Requests: Tennessee Department of Revenue c/o Tennessee Attorney General's Office Bankruptcy Division P.O. Box 20207 Nashville, TN 37202-0207 All Other Service and Notices: |
| Social Security Administration | Social Security Administration Office of the General Cousel Office of Program Litigation Attn: Bankruptcy 6401 Security Boulevard Baltimore, MD 21235 |