Preferred Addresses for Governmental Tax Units - 11 U.S.C. § 505(b)

11 U.S.C. § 505(b)(1)(A) states that the clerk shall maintain a list under which a Federal, State, or local governmental unit responsible for the collection of taxes within the district may designate an address for service of requests and may describe where further information concerning additional requirements for filing such requests may be found. Below can be found those agencies that have provided this court with this information.

Any requests submitted under § 505(b) that are addressed to the Internal Revenue Service should be sent to:

Centralized Insolvency Operation
P.O. Box 21126
Philadelphia, PA 19114


Additional information concerning requirements for filing requests may be found in Revenue Procedure 2006-24. Any questions concerning the requirements may be directed to the Boston office at either (617) 316-2631 or (617) 316-2635.

Any requests submitted under § 505(b) that are addressed to the California Franchise Tax Board should be sent to:

Service for Adversary Proceedings:

Chief Counsel
Franchise Tax Board
c/o General Counsel Section
P.O. Box 1720, MS: A-260
Rancho Cordova, CA 95741-1720

Bankruptcy Code § 505(b) Requests:

Franchise Tax Board
P.O. Box 1673
Sacramento, CA 95812-1673

All Other Service and Notices:

Franchise Tax Board
Bankruptcy Unit
P.O. Box 2952
Sacramento, CA 95812-2952