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

Social Security Administration

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

United States Attorney

U.S. Attorney for Southern District of Mississippi
Thad Cochran U.S. Courthouse
501 East Court Street, Suite 6-430
Jackson, MS 39201

United States Department of Education

U.S. Department of Education
400 Maryland Avenue NW
Washington, DC 20202

United States Department of Justice

U.S. Department of Justice
950 Pennsylvania Avenue NW
Washington, DC 20530

United States 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 may be transmitted electronically via facsimile transmittal to (404) 842-7633 or by e-mail to atlreorg@sec.gov

United States Small Business Administration

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

United States Trustee for Region 5

Office of the United States Trustee
Thad Cochran U.S. Courthouse
501 East Court Street, Suite 6-430
Jackson, MS 39201

Mississippi

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

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

*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 above 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.

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

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
Email: dorebn@dor.state.ma.us

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

Oklahoma

Pursuant to Rule 5003, the mailing address for the Oklahoma Tax Commission, a state government taxing authority, for purposes of service of requests under 11 U.S.C. § 505(b), is:

Oklahoma Tax Commission
Office of the General Counsel
Bankruptcy Section
120 N. Robinson, Ste. 2000W
Oklahoma City, Ok 73102

Date: 12/11/2013

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: