Federal Rule of Bankruptcy Procedure 5003(e) provides that:

"The United States or the state or territory in which the court is located may file a statement designating its mailing address. The United States, state, territory, or local governmental unit responsible for collecting taxes within the district in which the case is pending may also file a statement designating an address for service of requests under §505(b) of the Code, and the designation shall describe where further information concerning additional requirements for filing such requests may be found. The clerk shall keep, in the form and manner as the Director of the Administrative Office of the United States Courts may prescribe, a register that includes the mailing addresses designated under the first sentence of this subdivision, and a separate register of the addresses designated for the service of requests under §505(b) of the Code. The clerk is not required to include in any single register more than one mailing address for each department, agency, or instrumentality of the United States or the state or territory. If more than one address for a department, agency, or instrumentality is included in the register, the clerk shall also include information that would enable a user of the register to determine the circumstances when each address is applicable, and mailing notice to only one applicable address is sufficient to provide effective notice. The clerk shall update the register annually, effective January 2 of each year. The mailing address in the register is conclusively presumed to be a proper address for the governmental unit, but the failure to use that mailing address does not invalidate any notice that is otherwise effective under applicable law."

The following register of agencies has been provided to the US Bankruptcy Court. Appropriate governmental officials may submit agency information for posting on the register, subject to approval of the Clerk.

• 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

  All other service and notices:
  Franchise Tax Board
  Bankruptcy Section, MS: A-340
  P.O. Box 2952
  Sacramento, CA 95812-2952
   

• Internal Revenue Service
  Centralized Insolvency Operation 
  P.O. Box 7346
  Philadelphia, PA  19101-7346
   

• Michigan Department of Treasury, Tax Policy Division
  ATTN:  Litigation Liaison
  2nd Floor, Austin Building
  430 West Allegan Street
  Lansing, Michigan 48922
   

• Delaware Division of Revenue/Bankruptcy Service
  Zillah A. Frampton
  Bankruptcy Administrator
  Division of Revenue/Bankruptcy Services
  Carvel State Office Building, 8th floor
  Wilmington, Delaware 19801
  Phone: (302) 577-8461
  Fax: (302) 577-8656
  Zillah.frampton@state.de.us