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

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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 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
 
 
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