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

Revised: 
Thursday, January 19, 2023

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
Office of Program Litigation
Attn: Bankruptcy
6401 Security Boulevard
Baltimore, MD 21235

United States Department
of Education
Office of Federal Student Aid
Bankruptcy Section
50 United Nations Plaza, Mail Box 1200
San Francisco, CA 94103

U.S. Small Business Administration
Attn: District Counsel
455 Market Street, Suite 600
San Francisco, CA 94105

  

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

California Department of Tax and Fee Administration
(formerly, the California State Board of Equalization)
 

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 Adminisatration 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

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