Pursuant to FRBP 5003 (e) and 11 USC § 505 (b), the Clerk of Court is required to maintain a register of mailing addresses of federal and state governmental units and certain other taxing authorities.  To register an address, a letter on agency letterhead should be mailed to the Clerk.

Reviewed, January 2, 2024. 

Internal Revenue Service
P.O. Box 7346
Philadelphia, PA 19101-7346

Kentucky Department of Revenue
Legal Branch - Bankruptcy Section
P.O. Box 5222
Frankfort, KY 40602

California State Board of Equalization

Bankruptcy Code Section 505(b) Requests:

California State Board of Equalization
Special Operations Bankruptcy Team, MIC: 74
P.O. Box 942879
Sacramento CA 94279-0074

Service of Summons and Complaint in Adversary Proceedings:

Executive Director
California State Board of Equalization
450 N. Street, MIC: 73
Sacramento CA 95814-0073

Notice of Objection to Claim:

Notice of Objection to Claim must be served at the address
specified on the Proof of Claim filed by SBOE.

All Other Service and Notices:

California State Board of Equalization
Account Information Group, MIC: 29
P.O. Box 942879
Sacramento CA 94279-0029

California State 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

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

Massachusetts Department of Revenue
Collections Bureau/Bankruptcy Unit
P. O. Box 7090
Boston, MA 02204-7090

Michigan Dept. of Treasury, Tax Policy Division
ATTN:  Litigation Liaison
2nd Floor Austin Building
430 West Allegan Street
Lansing, MI  48922
[For service of Section 505(b) Requests for Determination of Tax Liability only]

Mississippi State Tax Commission
Bankruptcy Section
P.O. Box 22808
Jackson, MS 39225-2808

Oklahoma Tax Commission
Office of the General Counsel, Bankruptcy Section
120 N. Robinson, Ste. 2000W
Oklahoma City, OK  73102
[For Service of Bankruptcy Code Section 505(b) Requests]

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

U.S. Small Business Administration
Tennessee District Office
2 International Plaza, Suite 500
Nashville, TN 37217