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Designated Addresses for Service of Requests Made Pursuant
to 11 U.S.C. § 505(b)(1)(A)
Section 505(b)(1)(A) of the Bankruptcy Code provides that
the Clerk of the Court shall maintain a list of addresses
provided by governmental units that are responsible for the
collection of taxes. The addresses provided are for service
of requests made under this subsection. Please note the requirements
for filing such requests provided by the governmental units
below.
Department of Treasury, Internal Revenue Service,
Small Business/Self-Employed Division:
Trustees and debtors-in-possession should submit requests
for refunds or requests for prompt determination of any unpaid
federal tax liability of the estate made pursuant to Section
505 to the Centralized Insolvency Operation (CIO) of the Internal
Revenue Service.
The designated address to be used for submitting these requests
is:
Internal Revenue Service
PO Box 7346
Philadelphia, PA 19101-7346
The toll-free telephone number of the CIO is 800-973-0424.
The number for facsimile transmission is 267-941-1015.
Trustees and debtors-in-possession should consult Rev. Proc.
2010-27, 2010-31 IRB 183 and Rev. Proc. 2006-24, 2006-1 C.B.
943 for information on additional requirements in making these
requests.
State of California, Franchise Tax Board:
Service of adversary proceedings:
Franchise Tax Board
Chief Counsel
c/o General Counsel Section
PO Box 1720, MS: A-260
Rancho Cordova, CA 95741-1720
Determination of Tax Liability:
Bankruptcy Code §505(b) Requests:
Michigan Department of Tresury, Tax Policy Division
ATTN: Litigation Liaison
2nd Floor, Austin Building
430 West Allegan Street
Lansing, MI 48922
Bankruptcy Code Section 505 requests and all other service
and notices:
Franchise Tax Board
Bankruptcy Section, MS: A-340
PO Box 2952
Sacramento, CA 95812-2952
» Designated Address Pursuant
to Bankruptcy Rules 2002(j) and 5003(e)
Documents should be mailed to the following address for the
Atlanta Regional Office of the Commission:
U.S. Securities and Exchange Commission
Office of Reorganization
950 East Paces Ferry Road, N.E.
Suite 900
Atlanta, GA 30326-1382
At the SEC, Please contact:
Susan R. Sherrill-Beard
Senior Trial Counsel/Bankruptcy
Tel…………………..(404)
842-7626
Fax………………….(404)
842-7633
E-mail…....................sherrill-beards@sec.gov
Alternatively, documents may be transmitted electronically
via facsimile transmittal to (404) 842-7633 or by e-mail to
atlreorg@sec.gov.
Additionally, if another office of the Commission files a
notice of appearance, a proof of claim, or request for notice
in a specific case, documents in the specific case also should
be sent to the requesting Commission office . Once the Commission
staff becomes aware of cases that involve significant public
investor interest, the staff will seek to obtain all additional
information needed through ECF and PACER.
The SEC makes a continuing request in all Chapter
9 & 11 Bankruptcy Cases commenced by municipalities or
by or against corporations or limited partnerships:
Petition and Exhibit “A” to Official Form No.
1 or
Statement of Affairs, Schedules, Lists and Notices and
Plan and Disclosure Statement with any Notices of Hearings
Pursuant to Bankruptcy Rule 3017(A).
Written requests will be made for additional filings and
documents in specific cases by letter or a Notice of Appearance.
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