Register of Governmental Addresses
Federal Rule of Bankruptcy Procedure, 5003(e) and 11 U.S.C. § 505(b)(1) requires that the Clerk of Court maintain a register of government addresses to be updated annually on the 2nd of January.
Please use the Statement of Federal or State Government Unit form to register the mailing address of a government unit pursuant to Rule 5003(e).
| Government Unit and Mailing Address | Circumstance for Use |
|---|---|
|
California Department of Tax and Fee Administration Special Operations Bankruptcy Team, MIC: 74 PO Box 942879 Sacramento, CA 94279-0074 |
11 U.S.C. § 505(b) Requests |
|
Executive Director California Department of Tax and Fee Administration 450 N Street, MIC: 104 Sacramento, CA 95814-0104 |
Service of Adversary Proceedings |
|
California Department of Tax and Fee Administration Account Information Group, MIC: 29 PO Box 942879 Sacramento, CA 94279-0029 |
All other service and bankruptcy notices |
|
Internal Revenue Service PO Box 7346 Philadelphia, PA 19101-7346 |
All circumstances |
|
Massachusetts Department of Revenue Collections Bureau/Bankruptcy Unit PO Box 7090 Boston, MA 02204-7090 |
All bankruptcy notices |
|
Michigan Department of Treasury Tax Policy Division ATTN: Litigation Liaison 430 West Allegan Street Lansing, MI 48922 |
11 U.S.C. § 505(b) Requests |
|
New Mexico Taxation & Revenue Department Bankruptcy Section PO Box 8575 Albuquerque, NM 87198-8575 |
Notification of all chapter 7, 9, 11, and 13 filings of all debtors; scheduling of state tax debts; inquiries regarding state tax claims. Address for submission of Fiduciary Tax Returns & requests for determination under § 505(b)(1); plan payments and chapter 7 distributions. |
|
Oklahoma Tax Commission Attn: Legal PO Box 269056 Oklahoma City, OK 73126 |
All circumstances |
|
Otero County Treasurer Attn: County Attorney 1101 New York Avenue Alamogordo, NM 88310 |
All purposes except payments |
|
Otero County Treasurer 1104 N. White Sands Blvd., Suite A Alamogordo, NM 88310 |
Payments |
|
Secretary, New Mexico Taxation & Revenue Department PO Box 630 Santa Fe, NM 87504-0630 |
Service of Process on TRD IAW F.R. Bankr. P. 7004 and 9014 & § 38-1-17, NMSA 1978. |
|
Franchise Tax Board Chief Counsel c/o General Counsel Section PO Box 1720 MS: A-260 Rancho Cordova, CA 95741-1720 |
Service of Adversary Proceedings |
|
Franchise Tax Board Bankruptcy Section MS: A-340 PO Box 2952 Sacramento, CA 95812-2952 |
Bankruptcy Code Section 505 Requests and all other service and notices |
|
Tennessee Department of Revenue c/o Tennessee Attorney General's Office Bankruptcy Division P.O. Box 20207 Nashville, TN 37202-0207 |
Bankruptcy Code Section 505 Requests and all other service and notices |
| Government Unit and Mailing Address | Circumstance for Use |
|
Human Services Department, Child Support Enforcement Division Attn: Director P.O. Box 2348 Santa Fe, NM 87504-2348 |
Notice to CSED when the Division is enforcing a DSO. NOTE: CSED does not necessarily hold a Claim when enforcing DSOs, and notice to CSED is not notice to the payee under a DSO |
|
Human Services Department, Child Support Enforcement Division State of New Mexico Child Support Disbursement Unit P.O. Box 200796 Dallas, TX 75320-0796 |
Submit payments |
|
New Mexico Department of Workforce Solutions fka NM Department of Labor 401 Broadway NE Albuquerque, NM 87102 |
When an employer owes wages to an employee and has not paid them to the employee. |
|
New Mexico Department of Workforce Solutions fka New Mexico Department of Labor PO Box 1928 Attn: Legal Section Albuquerque, NM 87103-1928 |
Mail and official notice pertaining to bankruptcy matters. Notices pertaining to legal matters. Collection of unemployment insurance taxes and collection of overpayment of unemployment insurance benefits. Please use this address and do not use the various addresses for the several subdivisions of the NM Dept. of Workforce Solutions f.k.a. NM Dept. of Labor. The use of this address does not waive the statutory requirements for service of process on the Department. |
|
New Mexico Energy, Minerals and National Resources Department Oil Conservation Division Attn: Office of the General Counsel 1220 S. St. Francis Drive Santa Fe, NM 87505 |
All bankruptcy notices and pleadings in contested and/or adversary proceedings filed by oil and/or gas owners and/or operators, petroleum refineries, oil and/or gas surface waste facilities, injection well operators/owners, and geothermal operators/owners doing business in New Mexico. |
|
New Mexico Environment Department Attn: Office of the General Counsel 1190 S. St. Francis Drive, Suite N-4050 Santa Fe, NM 87505 |
All bankruptcy notices, and pleadings in contested and adversary proceedings involving environmental issues, or the holders of permits issued by NMED. Service of process must be made on the Cabinet Secretary and NM Attorney General, in accordance with NM Rules of Procedure, NM Statutes, and Fed. R. Bankr. P. 7004. |
|
New Mexico State Land Office Office of the General Counsel 310 Old Santa Fe Trail P.O. Box 1148 Santa Fe, NM 87504-1148 |
All bankruptcy notices, and pleadings in adversary or contested matters, involving holders of surface or mineral leases from the State of New Mexico or claims arising from such leases, oil and/or gas owners and/or operators, petroleum refineries, oil and/or gas surface waste facilities, injection well operators/owners, and geothermal operators/owners within or doing business in New Mexico. |
|
New Mexico Workers Compensation Administration Workers Compensation Administration Uninsured Employer Fund Division Attn: Fund Administrator 2410 Centre SE Albuquerque, NM 87106 |
Bankruptcy notices, and pleadings in adversary or contested matters related to debtor employers without workers compensation insurance coverage, either at the time of the petition, or the time of an employee injury. |
|
Securities & Exchange Commission Attn: Bankruptcy Processing Group 1961 Stout Street, Suite 1700 Denver, CO 80294-1961 |
None given |
|
Social Security Administration Office of the General Counsel Office of Program Litigation Attn: Bankruptcy 6401 Security Boulevard Baltimore, MD 21235
|
All circumstances |
|
State of New Mexico Attorney General of New Mexico Attn: Bankruptcy Section 201 Third Street NW, Suite 300 Albuquerque, NM 87102 |
All bankruptcy notices and pleadings in contested and adversary proceedings involving the State of NM or its agencies, other than the Dept of Workforce Solutions or State Land Office. The use of this address does not waive (or release the user from) the statutory or NM Supreme Court Rule requirements for service of process on NM State governmental units. |
|
State of New Mexico Attorney General Office of the Attorney General PO Drawer 1508 Attn: Litigation Division Santa Fe, NM 87504-1508 |
For service of process by mail on the Attorney General, as component of service on State and or State Governmental Unit IAW § 38-1-17, NMSA and F.R. Bankr. P. 7004 and 9014. |
|
Texas Workforce Commission 101 E 15th St Attn: Bankruptcy Unit, Room 556 Austin, TX 78778-0001 |
Notification of all chapters 7, 9, 11, 12 and 13 filings of all debtors who have business associations in the state of Texas. |
|
US Dept of Agriculture, Rural Development PO Box 66879 Attn: Bankruptcy Section USDA, CSC St. Louis, MO 63166-6879 |
All motions, Objections, notices of discharge or dismissal, notices and correspondence, proofs of claim, schedules, reaffirmations, trustee payments. |
|
US Dept of Agriculture, Rural Development One Sun Plaza 100 Sun Avenue NE, Suite 130 Albuquerque, NM 87109 |
Correspondence |
|
US Small Business Administration (SBA) P.O. Box 2206 Albuquerque, NM 87103 |
All circumstances where SBA is named as a Creditor or for Notice Only. |