Taxing Authority Addresses

Taxing Authorities Addresses for Compliance with Rule 5003

Service of 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 Requests and All Other Service and Notices:

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

Pursuant to 11 U.S.C. § 505(b)(1)(A), the California State Board of Equalization (SBOE) hereby designates the following address for service of all § 505(b) Requests for Prompt Determination of Tax Liability:

California State Board of Equalization
Special Operations Bankruptcy Team, MIC: 74
P.O. Box 942879
Sacramento, CA 94279-0074

Pursuant to Federal Rule of Bankruptcy Procedure 7004(b)(6) and California Code of Civil Procedure § 416.50, a Summons and Complaint must be served upon SBOE's Executive Director at:

Executive Director
California State Board of Equalization
450 North Main St, MIC: 73
Sacramento, CA 95814-0073z

Pursuant to Federal Rule of Bankruptcy Procedure 3007, a Notice of Objection to Claim must be served at the address specified on the Proof of Claim filed by SBOE.

Pursuant to Federal Rule of Bankruptcy Procedure 2002, the following address has been designated for all other service and bankruptcy notices:

California State Board of Equalization
Account Information Group
P.O. Box 942879
Sacramento, CA 94279-0029

Pursuant to 11 U.S.C. § 505(b) Requests for Determination of Tax Liability:

Michigan Department of Treasury, Tax Policy Division
ATTN: Litigation Liaison
2nd Floor, Austin Building
430 West Allegan Street
Lansing, Michigan 48922

Pursuant to 11 U.S.C. § 505(b) Requests for Determination of Tax Liability:

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

Remittance of Ohio 1041 Income Tax Returns on Bankruptcy Estates:

When the trustees are only sending returns, not checks, mail returns to:

Ohio Department of Taxation
c/o Cory Steinmetz
PO Box 530
Columbus, OH 43216-0530

If trustees are sending a check along with a return, or just a check on its own, these should be sent by Certified Mail, UPS, or FedEx to Taxation’s physical address:

Ohio Department of Taxation
c/o Cory Steinmetz
30 E Broad Street, 21st Floor
Columbus, OH 43215

Pursuant to 11 U.S.C. § 505(b) and Federal Rule of Bankruptcy Procedure 5003(e), the State of Tennessee makes the following designation of mailing addresses for service of requests for determination of tax liability, and for all other service and notices:

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