Register of Mailing Addresses of Federal and State Government Units and Certain Taxing Authorities

The Following Governmental Units Have Specified Addresses for Bankruptcy Noticing Purposes Pursuant to Bankruptcy Rule 5003(e).
For address corrections and additions please e-mail

United States
Commodity Futures Trading Commission
Three Lafayette Center
1155 21st Street, N.W.
Washington, DC 20581
Public Health Service
United States Department of
Health & Human Services
Rm. 4A53 Parklawn Building
5600 Fishers Lane
Rockville, MD 20857
Department of Housing & Urban Development
Regional Counsel
600 Harrison, Third Floor
San Francisco, CA 94107
Secretary of the Treasury
1500 Pennsylvania Avenue N.W.
Washington, D.C. 20220
U. S. Securities and Exchange Commission
Attn: Bankruptcy Counsel
444 South Flower Street, Suite 900
Los Angeles, California 90071-9591
Lewis Maldonado US EPA
Region 9 Bankruptcy Contact
Office of Regional Counsel, ORC-3
75 Hawthorne Street
San Francisco, CA 94105
Social Security Administration
Office of the General Counsel, Region IX
160 Spear Street, Suite 800
San Francisco, CA 94105-1545
United States Department of Education
Bankruptcy Section
50 Beale Street, Room 9800
San Francisco, CA 94105-1863
United States Department of
Health & Human Services
General Counsel Department of
Health & Human Services
200 Independence, S.W.
Washington, D.C. 20201
United States Department of Veterans Affairs
Regional Counsel
1301 Clay Street #1300N
Oakland, CA 94612-5209
Internal Revenue Service
Notices and Service in Bankruptcy Cases, Adversary Proceedings, and Contested Matters Send to:
Internal Revenue Service
P.O. Box 7346
Philadelphia, PA 19101-7346
Notices and Service in Adversary Proceedings and Contested Matters Additionally Send to:
United States Department of Justice
Civil Trial Section Western Region
Box 683 Ben Franklin Station
Washington, DC 20044
United States Attorney
Civil Division
450 Golden Gate Avenue
San Francisco, CA 94102-3400
Requests for Refunds or Determinations of Any Unpaid Federal Tax Liability of the Estate
Made Pursuant to Bankruptcy Code §505 Send to:
Internal Revenue Service
P.O. Box 7346
Philadelphia, PA 19101-7346

Civil Action Pursuant to 26 U.S.C §7433(e) Asserting Federal Tax Collection in Violation of
Bankruptcy Code §362 or §524 Send to:
Mr. Douglas Davaz
Territory Manager for the Insolvency Unit
in the Northern District of California
Internal Revenue Service
4041 N Central Ave., Stop 5020PHX
Phoenix, AZ 85012
State of California
State Board of Equalization
Summons and Complaint for
Adversary Proceedings:
Executive Director
California State Board of Equalization
450 N Street, MIC: 73
Sacramento, CA 95814-0073
All Other Service and
Bankruptcy Notices:
State Board of Equalization
State of California
Account Information Group, MIC:29
P.O. Box 942879
Sacramento, CA 94279-0029
Objections to Claims:
Use the address specified on the Proof of Claim
filed in the bankruptcy case by the
State Board of Equalization.
Bankruptcy Code §505 Requests:
California State Board of Equalization
Special Operations Bankruptcy Team, MIC:74
P.O. Box 942879
Sacramento, CA 94279-0074
For additional information on noticing the State Board of Equalization visit:
Secretary of State
State of California
1500 - 11th Street
Sacramento, CA 95814
Labor Commissioner
State of California
1515 Clay Street, Room 801
Oakland, CA 94612
Employment Development Department
State of California
Bankruptcy Unit - MIC 92E
P.O. Box 826880
Sacramento, CA 94280-0001
Franchise Tax Board
Service of Adversary Proceedings:
Franchise Tax Board
Chief Counsel
General Counsel Section MS A-260
P.O. Box 1720
Rancho Cordova, CA 95741-1720
Bankruptcy Code §505 Requests and
All Other Service and Notices:
Franchise Tax Board
Bankruptcy Section, MS A-340
P.O. Box 2952
Sacramento, CA 95812-2952
For additional information on noticing the Franchise Tax Board visit:
Other Public Agencies
Contra Costa County Department
of Child Support Services
50 Douglas Drive, Suite 100
Martinez, CA 94553
11 U.S.C. §505(b) Requests:
Michigan Department of Treasury
Tax Policy Division
ATTN: Litigation Liaison
2nd Floor, Austin Building
430 West Allegan Street
Lansing, MI 48922