Register of Mailing Addresses of Federal and State Governmental Units and Certain Taxing Authorities

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

     

  • Bettina Dunn, Paralegal Specialist (3RC60)
    US EPA Region 3
    Office of Regional Counsel
    1650 Arch Street
    Philadelphia, PA 19103