REGISTER OF MAILING ADDRESSES OF FEDERAL AND STATE GOVERNMENTAL UNITS AND CERTAIN TAXING AUTHORITIES

INTRODUCTION

Federal Rule of Bankruptcy Procedure 5003(e) provides for the Clerk of the United States Bankruptcy Court to maintain a register of mailing addresses for federal and state governmental units. The clerk shall update the register annually, effective January 2 of each year. The mailing address in the register is conclusively presumed to be a proper address for the governmental unit, but the failure to use that mailing address does not invalidate any notice that is otherwise effective under applicable law.


HOW TO BE DESIGNATED ON CLERK REGISTER

To be listed in the Register, an appropriate official of the governmental unit must complete and submit a Request for Listing for each address the governmental unit wishes to appear in the Register. The completed form must include the governmental unit's official name, its complete mailing address for service of process, and a telephone number available for users of the Register who may have questions concerning the information listed, the date on which the request was submitted to the Court, and the title and signature of the requesting official.


MULTIPLE ADDRESSES

Governmental units may have multiple addresses listed in the Register. However, those requesting the listing of multiple addresses must submit a separate Request for Listing for each address, and must include a brief statement, subject to the approval of the Clerk of Court, explaining to the users of the Register the circumstances under which each address is to be used.

A governmental unit whose address is already listed in the Register may update its information at any time by submitting a new and complete Request for Listing.


FEDERAL AGENCIES

INTERNAL REVENUE SERVICE
P.O. BOX 7346
PHILADELPHIA, PA 19101-7346

SECURITIES AND EXCHANGE COMMISSION
BOSTON REGIONAL OFFICE
33 ARCH STREET, 23RD FLOOR
BOSTON, MA 02110-1424

SECURITIES AND EXCHANGE COMMISSION
100 F STREET, NE
WASHINGTON, DC 20549

United States Attorney's Office
ATTN: Financial Litigation Unit
John Joseph Moakley United States Courthouse
1 Courthouse Way, Suite 9200
Boston, MA 02110

U.S. ENVIRONMENTAL PROTECTION AGENCY
REGION 1
5 POST OFFICE SQUARE, STE. 100
MAIL CODE: OES04-4
BOSTON, MA 02109-3912

U.S. DEPARTMENT OF VETERAN AFFAIRS
DEBT MANAGEMENT CENTER
P.O. BOX 11930
ST. PAUL, MN 55111

MASSACHUSETTS AGENCIES

MASSACHUSETTS DEPARTMENT OF REVENUE
BANKRUPTCY UNIT
P.O. BOX 9564
BOSTON, MA 02114-9564

CHIEF COUNSEL, LEGAL DEPARTMENT
DEPARTMENT OF UNEMPLOYMENT ASSISTANCE
COMMONWEALTH OF MASSACHUSETTS
19 STANIFORD STREET, 1ST FLOOR
BOSTON, MA 02114-2502

OFFICE OF THE ATTORNEY GENERAL
COMMONWEALTH OF MASSACHUSETTS
ONE ASHBURTON PLACE, 18TH FLOOR
BOSTON, MA 02108

OTHER AGENCIES:

CALIFORNIA

• SERVICE OF ADVERSARY PROCEEDINGS:

EXECUTIVE DIRECTOR
CALIFORNIA STATE BOARD OF EQUALIZATION
450 N STREET, MIC: 73
SACRAMENTO, CA 95814-0073

CHIEF COUNSEL
C/O GENERAL COUNSEL SECTION
FRANCHISE TAX BOARD
P.O. BOX 1720, MS: A-260
RANCHO CORDOVA, CA 95741-1720

• BANKRUPTCY CODE 505(B) REQUESTS:

CALIFORNIA STATE BOARD OF EQUALIZATION
SPECIAL OPERATIONS BANKRUPTCY TEAM, MIC 74
P.O. BOX 942879
SACRAMENTO, CA 94279-0074

FRANCHISE TAX BOARD
BANKRUPTCY SECTION, MS: A-340
P.O. BOX 2952
SACRAMENTO, CA 95812-2952

• ALL OTHER SERVICES AND NOTICES:

CALIFORNIA STATE BOARD OF EQUALIZATION
ACCOUNT INFORMATION GROUP, MIC: 29
P.O. BOX 942879
SACRAMENTO, CA 94279-0029
FRANCHISE TAX BOARD
BANKRUPTCY SECTION, MS: A-340
P.O. BOX 2952
SACRAMENTO, CA 95812-2952

MASSACHUSETTS CITIES AND TOWNS

Massachusetts City/Town Official Directory may be accessed here.

TENNESSEE

• 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