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

Federal Rules of Bankruptcy Procedure 5003(e) requires the Clerk of the United States Bankruptcy Court to maintain a register of mailing addresses designated by federal, state or local governmental units as their official mailing addresses for service of notices. 

This register also lists the mailing addresses designated by federal, state or local governmental taxing authorities who are responsible for the collection of taxes within Pennsylvania.  These addresses are for mail service of requests for tax liability determinations pursuant to 11 U.S.C. §505.  When none 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, Region III
300 Spring Garden Street
Philadelphia, PA 19123
 

 

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
2nd 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
 

 

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