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Address Registry of Federal, State or Local
Governmental Units and Taxing Authorities

Bankruptcy Rule 5003(e) requires the clerk to keep a register of mailing addresses designated by Federal, State or local governmental units as their official mailing addresses for service of notices. This register also lists the mailing addresses designated by Federal, State or local governmental taxing authorities who are responsible for collection of taxes within Arizona. These addresses are for mail service of requests for tax liability determinations pursuant to 11 USC § 505. When none is listed, pursuant to 11 USC § 505 (b) (1) (B), service is made to the taxing authority’s address used for filing tax returns or tax protests.

Governmental Unit Addresses:

PO BOX 7346
Philadelphia, PA 19101-7346

Lewis Maldonado
US EPA Regional 9 Bankruptcy Contact
Office of Regional Counsel, ORC-3
75 Hawthorne Street
San Francisco, CA 94105


Governmental Taxing Authority Addresses
(for tax liability determinations):

State of California:

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

State of Michigan:

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