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.