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: