Under Federal Rule of Bankruptcy Procedure 5003(e), the following governmental units have designated a mailing address or designated an address for service of requests under 11 U.S.C. § 505(b).
If you represent a qualifying federal or state governmental unit and you would like to designate or update an address under Rule 5003(e), please send an email or mail a letter to the Clerk of Court on your agency’s letterhead that identifies you and your agency, with the designated address and, if applicable, the § 505(b) service information.
| Internal Revenue Service |
| Internal Revenue Service Centralized Insolvency Operation P.O. Box 7346 Philadelphia, PA 19101-7346 |
| U.S. Attorney’s Office, District of Minnesota |
| U.S. Attorney’s Office, District of Minnesota U.S. Courthouse 300 South Fourth Street Suite 600 Minneapolis, MN 55415 |
| U.S. Trustee’s Office, Region 12, Minnesota Office |
| Office of the U.S. Trustee 300 South Fourth Street Suite 1015 Minneapolis, MN 55415 |
| Environmental Protection Agency |
| Richard L. Nagel Bankruptcy Contact: US EPA Region 5 Mail Code: C-14J Chicago, IL 60604 |
| Social Security Administration |
| Social Security Administration Office of the General Counsel Office of Program Litigation Attn: Bankruptcy 6401 Security Boulevard Baltimore, MD 21235 |
| Minnesota Department of Revenue |
| For Individuals:
Minnesota Department of Revenue |
| For Individual Bankruptcies, Estates and Trusts:
Minnesota Department of Revenue |
| For Corporations and Requests for Corporate Bankruptcies:
Minnesota Department of Revenue |
| For Mining Companies:
Minnesota Department of Revenue |
| California Franchise Tax Board |
| Service of Adversary Proceedings:
Franchise Tax Board |
| 11 U.S.C. § 505(b) Requests:
Franchise Tax Board |
| All Other Service and Notices:
Franchise Tax Board |
| California State Board of Equalization |
| Service of Adversary Proceedings:
Chief Counsel |
| 11 U.S.C. § 505(b) Requests:
Franchise Tax Board |
| All Other Service and Notices:
California State Board of Equalization |
| Massachusetts Department of Revenue |
| Collections Bureau/Bankruptcy Unit P.O. Box 7090 Boston, MA 02204-7090 |
| Michigan Department of Treasury |
| Tax Policy Division ATTN: Litigation Liaison 2nd Floor, Austin Building 430 West Allegan Street Lansing, Michigan 48922 |
| Mississippi State Tax Commission |
| Bankruptcy Section P.O. Box 22808 Jackson, MS 39225-2808 |
| Oklahoma Tax Commission |
| Office of the General Counsel, Bankruptcy Section 120 N. Robinson, Ste. 2000W Oklahoma City, OK 73102 |
| Tennessee |
| 11 U.S.C. § 505(b) Requests:
Tennessee Department of Revenue |
| All Other Service and Notices:
(Name of Agency) |