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Registry of Government Units

Internal Revenue Service

Address and Contact numbers for requests made Pursuant to Bankruptcy Code § 505

Internal Revenue Service
P O Box 7346
Philadelphia, PA 19101-7346
Toll-free: 800-913-9358
Fax #: 855-235-6787


Mississippi Department of Human Services

Mississippi Department of Human Services
Attention: Bankruptcy
P. O. Box 352
Jackson, MS 39205


Mississippi Department of Revenue

The Mississippi State Tax Commission was reorganized effective July 1, 2010 and the tax collection agency for Mississippi is now known as the Mississippi Department of Revenue.

The following address should be used for service of requests under 11 U.S.C. § 505(b) of the Code as well as correspondence sent to the Department:

Mississippi Department of Revenue
Bankruptcy Section
P. O. Box 22808
Jackson, MS 39225-2808


State of California

Pursuant to U.S. Bankruptcy Code §505(b)(1)(A), the address designated for service of all §505(b) Requests for Prompt Determination of Tax Liability is:

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

Service of Adversary Proceedings:

Franchise Tax Board
Chief Counsel
c/o General Counsel Section
P. O. Box 720, MS: A-260
Rancho Cordova, CA 95741-1720

Bankruptcy Coded 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


State of Massachusetts

Massachusetts Department of Revenue
Collections Bureau/Bankruptcy Unit 
P.O. Box 7090
Boston, MA 02204-7090
 
Telephone Number: (617) 626-3875
Fax Number: (617) 626-3796
 

State of Michigan

Pursuant to U.S. Bankruptcy Code §505(b), the address designated for service of all §505(b) Requests for Prompt Determination of Tax Liability only, (not for service of general matters):

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


State of Tennessee

Pursuant to 11 U.S.C § 505(b) and Federal Rule of Bankruptcy Procedure 5003(e), the State of Tennessee makes the following designation of mailing addresses for service of request for determination of tax liability, and for all other service and notices.

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


Social Security Administration

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


U.S. Securities and Exchange Commission (Atlanta Regional Office)

Notice of Change of Address; Request to Update Register of Mailing Addresses for Federal Government Units Maintained pursuant to Bankruptcy Rule and 5003(e), the address designated for service:

U.S. Securities and Exchange Commission
Office of Reorganization
950 East Paces Ferry Road, Suite 900
Atlanta, GA 30326-1382

Alternatively, the documents (see attached) may be transmitted electronically via facsimilie transmittal to (404) 842-7633 or by e-mail to atlreorg@sec.gov


U.S. Small Business Administration

U.S. Small Business Administration
500 Poydras Street, Ste. 828 
New Orleans, LA 70130