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Register of Addresses of Governmental Units

California State Board of Equalization

U.S. Securities and Exchange Commission
Office of Reorganization
950 East Paces Ferry Road, Suite 900
Atlanta, GA 30326-1382

Centralized Insolvency Operation
Internal Revenue Service
P.O. Box 21126
Philadelphia, PA 19114

Franchise Tax Board
Bankruptcy Section, MS: A-340
P.O. Box 2952
Sacramento, CA 95812-2952
[505 requests and all other service and notices]

Franchise Tax Board
Chief Counsel
C/O General Counsel Section
P.O. Box 1720, MS: A-260
Rancho Cordova, CA 95941-1720
[Service of Adversary Proceedings]

Internal Revenue Service
PO Box 7346
Philadelphia, PA 19101-7436

Michigan Dept. of Treasury,
Tax Policy Division
2nd Floor, Austin Building
430 West Allegan Street
Lansing, MI 48922
[505 requests and all other service and notices]

Office of Associate Area Counsel
Internal Revenue Service
312 Elm Street, Suite 2300
Cincinnati, OH 45202

Oklahoma Tax Commission
Office of the General Counsel, Bankruptcy Section
120 N. Robinson, Ste. 2000W
Oklahoma City, Ok 73102
[505 requests and all other service and notices]

Secretary of Treasury
15th & Pennsylvania Avenue
Washington, DC 20220

Social Security Administration
Office of the General Counsel
Office of Program Litigation
Attn: Bankruptcy
6401 Security Boulevard
Baltimore, MD 21235

Tennessee Department of Revenue
c/o Tennessee Attorney General’s Office
Bankruptcy Division
PO Box 2207
Nashville TN 37202-0207
(505 requests)

(Name of Agency)
c/o Tennessee Attorney General’s Office
Bankruptcy Division
PO Box 2207
Nashville TN 37202-0207
(All other service and notices)

U.S. Small Business Administration
Little Rock Servicing Center, 2120 Riverfront Drive, Suite 100
Little Rock, AK 72202-1794

United States Attorney’s Office
P. O. Box 1713
Charleston, WV 25326

Bettina Dunn, Paralegal Specialist (3RC60) Bankruptcy Coordinator
United States Environmental Protection Agency, Region III
Office of Regional Counsel
Four Penn Center 
1600 John F. Kennedy Boulevard
Philadelphia, PA 19103-2852

United States Trustee
300 Virginia Street E., Room 2025
Charleston, WV 25301

West Virginia Attorney General
State Capitol, Room 26-E
1900 Kanawha Blvd., East
Charleston, WV 25305

WV Department of Tax & Revenue
Bankruptcy Unit
P. O. Box 766
Charleston, WV 25323-0766

WV Offices of the Insurance Commissioner
Legal Services Division - Bankruptcy
P.O. Box 50540
Charleston, WV 25305-0540

WV Workers' Compensation Fund
WV Insurance Commissioner
Administrator of Workers' Compensation Old Fund
P. O. Box 50540
Charleston, WV 25305-0540

Massachusetts Department of Revenue
Collections Bureau/Bankruptcy Unit
P.O. Box 7090
Boston, MA 02204-7090


Revised 07/25/2022