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 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
|
| 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 |
| Office of the Comptroller of Maryland Bankruptcy Unit 7 St. Paul Street, Suite 230 Baltimore, MD 21202 |
|
| 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 |