Register of Mailing Addresses of Federal and State Governmental Units

The following agencies have specified addresses for bankruptcy noticing purposes pursuant to Federal Rule of Bankruptcy Procedure 5003(e).(e) Register of mailing addresses of federal and state governmental units and certain taxing authorities.
The United States or the state or territory in which the court is located may file a statement designating its mailing address. The United States, state, territory, or local governmental unit responsible for collecting taxes within the district in which the case is pending may also file a statement designating an address for service of requests under § 505(b) of the Code, and the designation shall describe where further information concerning additional requirements for filing such requests may be found. The clerk shall keep, in the form and manner as the Director of the Administrative Office of the United States Courts may prescribe, a register that includes the mailing addresses designated under the first sentence of this subdivision, and a separate register of the addresses designated for the service of requests under § 505(b) of the Code. The clerk is not required to include in any single register more than one mailing address for each department, agency, or instrumentality of the United States or the state or territory. If more than one address for a department, agency, or instrumentality is included in the register, the clerk shall also include information that would enable a user of the register to determine the circumstances when each address is applicable, and mailing notice to only one applicable address is sufficient to provide effective notice. 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.

Chapter 7 and 11
Las Vegas Cases United States Trustee
300 Las Vegas Blvd. South #4300
Las Vegas, NV 89101
Reno Cases United States Trustee
300 Booth Street #3009
Reno, NV 89509
All Chapters
All Nevada cases Dept. of Employment, Training & Rehab
Employment Security Division

500 East Third Street
Carson City, NV 89713

Internal Revenue Service
P.O. Box 7346
Philadelphia, PA 19101-7346
All Nevada cases Nevada Department of Taxation, Bankruptcy Section
555 E. Washington Ave., Suite 1300
Las Vegas, NV 89101
All Nevada cases U.S. Small Business Administration
Office of General Counsel
312 N. Spring St., 5th Floor
Los Angeles, CA 90012
All Chapters if Debtor(s) has business associations in the State of Texas
Las Vegas & Reno cases Texas Workforce Commission
Regulatory Integrity Division - SAU

Room 556
101 E. 15th Street
Austin, TX 78778-0001
All Chapters if Debtor(s) holds real property on which the Debtor(s) is responsible for paying real property taxes, or if the Debtor(s) pays business personal property taxes
Real Property Tax
(Las Vegas cases)
Clark County Treasurer
c/o Bankruptcy Clerk

500 S Grand Central Pkwy
Box 551220
Las Vegas, NV 89155-1220
Personal Property Tax (Las Vegas cases) Clark County Assessor
c/o Bankruptcy Clerk

500 S Grand Central Pkwy
Box 551401
Las Vegas, NV 89155-1401
Debtors Owing Money to the State of California Franchise Tax Board
Adversary proceedings Chief Counsel
Franchise Tax Board
Legal Department

P.O. Box 1720, MS A-260
Rancho Cordova, CA 95741-1720
Bankruptcy Code § 505 Requests Franchise Tax Board
Bankruptcy Section, MS A340

P.O. Box 2952
Sacramento, CA 95812-2952
All other services and notices Franchise Tax Board
Bankruptcy Section, MS A340

P.O. Box 2952
Sacramento, CA 95812-2952
Cases Disclosing a Debt to the U.S. other than for Taxes
Las Vegas cases United States Attorney's Office
ATTN: Civil Process Clerk

501 Las Vegas Blvd. South, Suite 1100
Las Vegas, NV 89101

Social Security Administration
Office of the General Counsel
Office of Program Litigation Attn: Bankruptcy
6401 Security Boulevard
Baltimore, MD 21235
Reno cases United States Attorney
100 W. Liberty Street #600
Reno, NV 89501

Social Security Administration
Office of the General Counsel
Office of Program Litigation Attn: Bankruptcy
6401 Security Boulevard
Baltimore, MD 21235
Stock Interest cases Secretary of the Treasury
1500 Pennsylvania Ave. NW
Washington, D.C. 20220
Commodity Broker Cases
Commodity Futures Trading Commission
1155 21st St. NW
Washington, D.C. 20581
If a Notice of Appearance is Filed in a Chapter 11 Case by the SEC
Securities and Exchange Commission
Los Angeles Regional Office
444 South Flower Street, Suite 900
Los Angeles, California 90071

California Department of Tax and Fee Administration (CDTFA) is a state government tax agency responsible for collecting taxes. Pursuant to various provisions of federal and state codes and rules, the following table designates mailing addresses for these various provisions. Further information may be obtained at https://www.cdtfa.ca.gov/legal/bankruptcy.htm (external link) or by calling (800) 400-7115.

Governing Code or Rule Mailing Addresses
Pursuant to 11 U.S.C. § 505(b)(1)(A), SBOE hereby designates the following address for service of all § 505(b) Requests for Prompt Determination of Tax Liability: California Department of Tax and Fee Administration
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 CDFTA’s Director at: Director
California Department of Tax and Fee Administration

450 N Street, MIC: 104
Sacramento, CA 95814-0104
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. (See Proof of Claim filed by California Department of Tax and Fee Administration – formerly the California State Board of Equalization)
Pursuant to Federal Rule of Bankruptcy Procedure 2002, the following address has been designated for all other service and bankruptcy notices: California Department of Tax and Fee Administration
Account Information Group, MIC: 29
P.O. Box 942879
Sacramento, CA 94279-0029