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. |