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Register of Mailing Addresses of Federal and State Governmental Units and Certain Taxing Authorities Pursuant to Fed. R. Bankr. P. 5003(e)

Pursuant to Federal Rule of Bankruptcy Procedure 5003(e) and Bankruptcy Code § 505(b), the Clerk's Office maintains

     1.  a register of mailing addresses designated by federal and state governmental units; and

     2.  a register of mailing addresses designated by taxing authorities (including local taxing authorities) for serving requests under § 505(b).

DESIGNATING OR UPDATING AN ADDRESS ON THE REGISTER:

Any federal, state, or local government unit that wishes to register an address with the Clerk pursuant to Federal Rule of Bankruptcy Procedure 5003(e), may do so by submitting a letter on the governmental unit's letterhead identifying the individual submitting the designation, their title and contact information, along with the official name of the governmental unit and its official designated mailing address for service of process and notice and service of other court-related documents.

If the governmental unit is a taxing authority and registering an address for service of requests under § 505(b), the designation must also describe where to find further information about additional requirements for serving a request under § 505(b). 

Designations should be mailed to: 

U.S. Bankruptcy Court NDNY
Attn:  Clerk - Address Register
James T. Foley U.S. Courthouse
445 Broadway, Suite 330
Albany, NY 12207    

FEDERAL GOVERNMENTAL UNITS

 

Governmental Unit

Mailing Address

Additional Information

U.S. Environmental Protection Agency, Region 2
 

Douglas Fischer, Esq.
Assistant Regional Counsel
New York/Caribbean Superfund Branch Office of Regional Counsel
U.S. Environmental Protection Agency, Region 2
290 Broadway, 17th Floor
New York, NY 10007-1866

Notices served upon EPA

Internal Revenue Service
 

P.O. Box 7346
Philadelphia, PA 19101-7346

All correspondence except for payments pertaining to cases (effective January 1, 2011).

Internal Revenue Service
 

P.O. Box 2115
Philadelphia, PA 19114

All payments for Chapter 7, Chapter 9, Chapter 12 and Chapter 13 cases. Payments for Chapter 11 cases should be sent to local field office.

Internal Revenue Service
 

PO Box 7346
Philadelphia, PA 19101-7346

Trustees and debtors-in-possession should submit requests for refunds or requests for prompt determinations of any unpaid federal tax liability of the estate made pursuant to Bankruptcy Code § 505 to the Centralized Insolvency Operations (CIO) of the Internal Revenue Service.

Social Security Administration
 

Office of the General Counsel
Office of Program Litigation
Attn:  Bankruptcy
6401 Security Boulevard
Baltimore, MD 21235

For service of all bankruptcy petitions, notices, pleadings, and other filings upon the Social Security Administration

STATE GOVERNMENTAL UNITS within State of New York

 

Governmental Unit

Mailing Address

Additional Information

New York State Department of Environmental
Conservation

 

Office of General Counsel
625 Broadway
Albany, NY 12233

Service of all bankruptcy petitions, notices, pleadings and other filings upon the NYSDEC by debtors with business associations in the State of New York and environmental matters implicated in the bankruptcy filing.

TAXING AUTHORITIES

Governmental Unit

Mailing Address

Additional Information

California Department of Tax and Fee Administration
 

Special Operations -Bankruptcy Team
MIC: 74
PO Box 942879
Sacramento, CA 94279-0074

For service of all Bankruptcy Code
§ 505(b) Requests for Prompt Determination of Tax Liability

California Department of Tax and Fee Administration
 

Director, MIC:104

450 N Street

Sacramento, CA 95814-0104

Service of Adversary Proceedings

California Department of Tax and Fee Administration

 

Address specified on Proof of Claim

For service of Notice of Objection to Claim pursuant to F.R.B.P. 3007

California Department of Tax and Fee Administration

Account Information Group, MIC: 29
PO Box 942879
Sacramento, CA 94279-0029

All other bankruptcy service and notices

State of California Franchise Tax Board
 

Chief Counsel Franchise Tax Board
c/o General Counsel Section
P.O. Box 1720, MS: A-260
Rancho Cordova, CA 95741-1720

Service of adversary proceedings

State of California Franchise Tax Board
 

Bankruptcy Section, MS: A-340
P.O. Box 2952
Sacramento, CA 95812-2952

Bankruptcy Code § 505 Requests and all Other Service and Notices

Massachusetts Department of Revenue

Collections Bureau/ Bankruptcy Unit
PO Box 7090
Boston, MA 02204-7090

Bankruptcy Code § 505 Requests

Michigan Department of Treasury

Tax Policy Division
Attn: Litigation Liaison
2nd Floor, Austin Building
430 West Allegan Street
Lansing, MI 48922

For service of Bankruptcy Code
§ 505(b) Requests for Prompt Determination of Tax Liability

Oklahoma Tax Commission
 

Office of General Counsel, Bankruptcy Section
120 N. Robinson, Ste. 2000W
Oklahoma City, OK 73102

Service of Bankruptcy Code § 505(b) Requests

State of Tennessee
Department of Revenue
 

c/o Tennessee Attorney General's Office         
Bankruptcy Division     
P.O. Box 20207             
Nashville, TN 37202-0207

Bankruptcy Code § 505 Requests

State of Tennessee
 

[Name of Agency]
c/o Tennessee Attorney General's Office
Bankruptcy Division
P.O. Box 20207             
Nashville, TN 37202-0207

All Other Service and Notices

Texas Workforce Commission
 

Bankruptcy Unit, Room 556
101 E. 15th St.
Austin, TX 78778-0001

Notification of all chapters 7, 9, 11, 12, and 13 filings of debtors who have business associations in the state of Texas