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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 | |
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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 700 E. Warm Springs Rd. Ste 200 Las Vegas, NV 89119 |
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 |
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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 |
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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 |
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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 |