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 e-mail ron_mastroianni@canb.uscourts.gov.

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

Office of Regional Counsel

Department of Housing and

Urban Development

One Sansome St., Suite 1200

San Francisco, CA 94104

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

Office of Federal Student Aid

Bankruptcy Section

50 United Nations Plaza, Mail Box 1200

San Francisco, CA 94103

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 Office

1301 Clay Street

Room 1400N

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

AND

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 Actions 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

Summons and Complaint for

Adversary Proceedings:

Director

California Department of Tax and Fee Administration

450 N Street, MIC: 104

Sacramento, CA 95814-0104

All Other Service and

Bankruptcy Notices:

California Department of Tax and Fee Administration

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 California Department of Tax and Fee Administration (or the California State Board of Equalization).

Bankruptcy Code §505 Requests:

California Department of Tax and Fee Administration

Special Operations Bankruptcy Team

MIC: 74

P.O. Box 942879

Sacramento, CA 94279-0074

For additional information on noticing the California Department of Tax and Fee Administration visit:

http://www.cdtfa.ca.gov/legal/bankruptcy.htm

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:

https://www.ftb.ca.gov/forms/misc/933C.pdf

Employment Development Department

For All Bankruptcy Notices and All Other Service (Including Section 505 Requests):

Employment Development Department

Bankruptcy Unit-MIC 92E

P.O. Box 826880

Sacramento, CA 94280-0001

Use the Following Addresses For Any Summons or Complaints:

In Person Service:

Employment Development Department

Attn: MIC 53

722 Capitol Mall

Sacramento, CA 95814

Service by Mail:

Employment Development Department

Attn: MIC 53

800 Capitol Mall

Sacramento, CA 95814

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

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