The following list of addresses for governmental units responsible for the collection of taxes within the District of Maine is provided pursuant to 11 U.S. Code § 505(b) and Federal Bankruptcy Rule 5003(e):
| 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: |