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:

Internal Revenue Service
PO Box 7346
Philadelphia, PA 19101-7346

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 Centralized Insolvency Operation at (800) 973-0424. The number for facsimile transmission is (267) 941-1015.

    Any requests submitted under § 505(b) that are addressed to the Enviromental Protection Agency should be sent to:

    Diane Boudrot
    US EPA, Region 1
    5 Post Office Square, Suite 100
    Mail Code: OES04-4
    Boston, MA 02109-3912
        

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

    Service for Adversary Proceedings:

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

    Bankruptcy Code § 505(b) Requests and All Other Service and Notices:

    Franchise Tax Board
    Bankruptcy Section, MS: A-340
    P.O. Box 2952
    Sacramento, CA 95812-2952

    Any requests submitted under § 505(b) that are addressed to the Michigan Department of Treasury to determine tax liability should be sent to:

    Michigan Dept. of Treasury
    Tax Policy Division
    ATTN: Litigation Liason
    2nd Floor, Austin Building
    430 West Allegan Street
    Lansing, MI 48922

    Any requests submitted under § 505(b) that are addressed to the Oklahoma Tax Commission should be sent to:

    Oklahoma Tax Commission
    Office of General Counsel, Bankruptcy Section
    120 N. Robinson, Ste. 2000W
    Oklahoma City, OK 73102