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 Tennessee
| 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 |
United States Attorney's Office Western District of Pennsylvania Joseph F. Weis, Jr. United States Courthouse 700 Grant Street Suite 4000 Pittsburgh, PA 15219 |
| Montour School District Attention Joseph M. Kulik, Esquire 127 Loris Road McKees Rocks, PA 15136 |
Office of the United States Trustee 1000 Liberty Ave, Suite 1316 Pittsburgh, PA 15222 |
| Pennsylvania Department of Revenue Department 280946 Harrisburg, PA 17128-0946 |
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| Bureau of Labor Law Compliance Pennsylvania Department of Labor & Industry 301 Fifth Avenue, Suite 330 Pittsburgh, PA 15222 |
Social Security Administration Office of the General Counsel Office of Program Litigation Attn: Bankruptcy 6401 Security Boulevard Baltimore, MD 21235 |
| 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 |
Bettina Dunn, Paralegal Specialist (3RC60) Bankruptcy Coordinator US Environmental Protection Agency Region III Office of Regional Counsel Four Penn Center 1600 John F. Kennedy Boulevard Philadelphia, PA 19103-2852 |
| Unemployment Compensation Overpayment Matters Department of Labor & Industry Office of Chief Counsel Tenth Floor Labor and Industry Building 651 Boas Street Harrisburg, PA 17121 |
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| 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), CDTFA 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, Summons and Complaint must be served upon CDTFA's Director at: | Director California Department of Tax and Fee Administration 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 filed by CDTFA. | (See Proof of Claim filed by CDTFA) |
| 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 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 |
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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) |
|
| Tennessee | |
|---|---|
| Governing Code or Rule | Mailing Address |
| Pursuant to 11 U.S.C. § 505(b) and Federal Rule of Bankruptcy Procedure 5003(e), the State of Tennessee makes the folloWing designation of mailing addresses for service of requests for determination of tax liability, and for all other service and notices. | Bankruptcy Code Section 505 Requests: Tennessee Department of Revenue c/o Tennessee Attorney General's Office Bankruptcy Division P.O. Box 20207 Nashville, TN 37202-0207 |
| All Other Service and Notices: (Name of Agency) c/o Tennessee Attorney General's Office Bankruptcy Division P.O. Box 20207 Nashville, TN 37202-0207 |
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