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Clerk's Register of Mailing Addresses

Clerk's Register of Mailing Addresses

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:
California State Board of Equalization
Special Operations Bankruptcy Team, MIC 74
P.O. Box 942879
Sacramento, CA 94279-0074

All Other Services and Notices:
California State Board of Equalization
Account Information Group, MIC 29
P.O. Box 942879
Sacramento, CA 94279-0029

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
Other Service and Notices:
Franchise Tax Board
Bankruptcy Section, MS: A-340
P.O. Box 2952
Sacramento, CA 95812-2952

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:
(Name of Agency)
c/o Tennessee Attorney General's Office
Bankruptcy Division
P.O. Box 20207
Nashville, TN 37202-0207

Social Security Administration Social Security Administration
Office of the General Cousel
Office of Program Litigation
Attn: Bankruptcy
6401 Security Boulevard
Baltimore, MD 21235