Address Registry of Federal, State or Local Governmental Units and Taxing Authorities

Pursuant to Fed. R. Bankr. P. 5003(e), the Clerk's Office maintains two separate registries of mailing addresses of government units:

a register of the preferred mailing address for government units for service generally; and

a register containing the preferred mailing address for government units for service of requests for tax assessments under 11 U.S.C. § 505(b). Addresses under this register are for mail service of requests for tax liability determinations pursuant to 11 U.S.C. § 505. When no address is listed, pursuant to 11 U.S.C. § 505(b)(1)(B), service is made to the taxing authority’s address used for filing tax returns or tax protests.

Governmental Unit Address	Governmental Tax Authority Addresses (for tax liability determinations)
Pennsylvania Department of Revenue Department 280946 Attn: Bankruptcy Division Harrisburg, PA 17128-0946	Unemployment Compensation Tax Matters Wilkes-Barre Cases Department of Labor and Industry Office of Chief Counsel Scranton Regional Office 100 Lackawanna Avenue Scranton, PA 18503
Internal Revenue Service P O Box 7346 Philadelphia, PA 19101-7346	Unemployment Compensation Tax Matters Harrisburg Cases Department of Labor and Industry Office of Chief Counsel Tenth Floor Labor and Industry Building 651 Boas Street Harrisburg, PA 17121
Unemployment Compensation Overpayment Matters Department of Labor and Industry Office of Chief Counsel Tenth Floor Labor and Industry Building 651 Boas Street Harrisburg, PA 17121	Single Tax Office 100 The Mall at Steamtown –Unit 216 Scranton, PA 18503
Social Security Administration Office of the General Counsel Office of Program Litigation Attn: Bankruptcy 6401 Security Boulevard Baltimore, MD 21235	California State Board of Equalization Special Operations Bankruptcy Team, MIC: 74 PO Bo 942879 Sacramento, CA 94279-0074
New York State Department of Taxation and Finance Bankruptcy Unit PO Box 5300 Albany, NY 12205-0030	Michigan Dept. of Treasury, Tax Policy Division ATTN: Litigation Liaison 2^nd Floor, Austin Building 430 West Allegan Street Lansing, MI 48922
U.S. Environmental Protection Agency Bettina Dunn, Paralegal Specialist (3RC60) US EPA Region 3 Office of Regional Counsel 1650 Arch Street Philadelphia, PA 19103	Oklahoma Tax Commission Office of the General Counsel, Bankruptcy Section 120 N. Robinson, Ste 2000W Oklahoma City, OK 73102
*F.R.B.P. 2002 Notices* California State Board of Equalization Account Information Group, MIC: 29 PO Box 942879 Sacramento, CA 94279-0029	Mississippi State Tax Commission Bankruptcy Section PO Box 22808 Jackson, MS 39225-2808
*Summons and Complaints per F.R.B.P. 7004(b)(6)* Executive Director California State Board of Equalization 450 N Street, MIC: 73 Sacramento, CA 95814-0073	*Bankruptcy Code Section 505 Requests:* Franchise Tax Board Bankruptcy Section, MS: A-340 P.O. Box 2952 Sacramento, CA 95812-2952
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 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: Franchise Tax Board Bankruptcy Section, MS: A-340 P.O. Box 2952 Sacramento, CA 95812-2952
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