Governmental Unit Addresses

Federal Rule of Bankruptcy Procedure 5003(e) has been amended to allow governmental units of the United States or the state in which the court is located to file a statement designating its mailing address with the clerk who maintains a register.


The following governmental units have designated a mailing address:

Pennsylvania             California       Michigan       Ohio

PA State Agencies Federal Agencies
Borough of McKean
8952 Main Street
P.O. Box 195
McKean, PA 16426
Internal Revenue Service
PO Box 7346
Philadelphia, PA 19101-7346
Collier Township Municipal Authority
2418 Hilltop Road
Presto, PA 15142
U.S. Attorneys Office
Western District of Pennsylvania
633 U.S Post Office & Courthouse
Grant Street
Pittsburgh, PA 15219
Montour School District
Attention Joseph M. Kulik, Esquire
127 Loris Road
McKees Rocks, PA 15136
Office of the United States Trustee
Liberty Center, Suite 970
1001 Liberty Avenue
Pittsburgh, PA 15222
Pennsylvania Department of Revenue
Department 280946
Harrisburg, PA 17128-0946
Regional Bankruptcy Contact
U.S. Environmental Protection Agency
Region III
1650 Arch Street (3RC00)
Philadelphia, PA 19103
Bureau of Labor Law Compliance
Pennsylvania Department of Labor & Industry
301 Fifth Avenue, Suite 330
Pittsburgh, PA 15222
Bettina Dunn, Paralegal Specialist (3RC60)
US EPA Region 3
Office of Regional Counsel
1650 Arch Street
Philadelphia, PA 19103
Bureau of Workers' Compensation
Pennsylvania Department of Labor & Industry
c/o Office of Chief Counsel/BWC Division
1171 South Cameron Street
Harrisburg, PA 17104-2501
 
Unemployment Compensation Overpayment Matters
Department of Labor & Industry
Office of Chief Counsel
Tenth Floor
Labor and Industry Building
651 Boas Street
Harrisburg, PA 17121
 
Unemployment Compensation Tax Matters
Pittsburgh & Erie Cases
Department of Labor & Industry
Office of Chief Counsel
301 Fifth Avenue, Suite 230
Pittsburgh, PA 15222
 

California
Governing Code or Rule Mailing Address
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 State Board of Equalization
Special Operations Bankruptcy Team, MIC: 74
PO 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 SBOE's Executive Director at: Executive Director
California State Board of Equalization
450 N Street, MIC: 73
Sacramento CA 95814-0073
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 ftled by SBOE. (See Proof of Claim filed by SBOE)
Pursuant to Federal Rule of Bankruptcy Procedure 2002, the following address has been designated for all other service and bankruptcy notices: California State Board of Equalization
Account Information Group, MIC:29
PO Box 942879
Sacramento CA 94279-0029

Michigan
Governing Code or Rule Mailing Address
Pursuant to U.S.C. § 505(b) and Federal Rule of Bankruptcy Procedure 5003(e) the Michigan Dept. of Treasury designates the following address for service of all § 505(b) Requests for Determination of Tax Liability and not for service of other matters: Michigan Dept. of Treasury, Tax Policy Division
ATTN: Litigation Liaison
2nd Floor, Austin Building
430 West Allegan Street
Lansing, MI 48922

Ohio
Mailing Address Mailing Address
Ohio Dept of Taxation
(Insert TINS here)
Attn: Bankruptcy Division
P.O. Box 530 Columbus, Ohio 43216-0530
Ohio Department of Development
P.O. Box 1001
Columbus, Ohio 43216-1001
Attn: Legal Office
Ohio Bureau of Workers’ Compensation
(insert policy # or claim # here)
Attn: Law Section Bankruptcy Unit
P.O. Box 15567
Columbus, Ohio 43215-0567
Ohio Lottery Commission
615 West Superior Avenue, 4th Floor
Attention: Legal / Bankruptcy
Cleveland, Ohio 44113
(Also notify the Ohio Attorney General’s Office at the address listed in this register.)
Ohio Department of Job & Family Services
(insert employer # or claim # here)
Attn: Collections Department
P.O. Box 182404
Columbus, Ohio 43218-2404
(This address is to be used only for ODJFS debt such as unemployment tax contributions and benefit overpayment claims. ODFJS debt for Medicaid or child support has a separate address.)
Miami University
Attn: M.W. Dale
301 S. Campus Avenue
Oxford, Ohio 45056-3439
Ohio Department of Job & Family Services
Office of Legal Services
30 East Broad St., 31st floor
Columbus, Ohio 43215
(For any ODJFS debt other than unemployment contribution/tax/benefit claims such as Medicaid or child support claims)
Youngstown State University
c/o Office of Student Accounts
One University Plaza
Youngstown, Ohio 44555
Ohio State University Medical Center
P.O. Box 183102
660 Ackerman Road
Columbus, Ohio 43218
Eastern Gateway Community College
4000 Sunset Blvd
Steubenville, Ohio 43953

Because the provisions of Ohio Rev. Code § 131.02 require delinquent debt owed to State agencies, departments and bureaus be certified to the Ohio Attorney General's Office for collection, it is recommended that in addition to noticing the specific state entity, the following "also notify" listing should be included under each scheduled debt owed to the State of Ohio, including but not limited to Taxation, BWC, ODJFS, The Ohio State University Medical Center and Ohio Department of Development:

(insert name of creditor)
c/o Attorney General
Collection Enforcement Section
Attn: Bankruptcy Staff
150 E. Gay Street, 21st floor
Columbus, Ohio 43215