Updated 1/10/2013.

Internal Revenue Service
P.O. Box 7346
Philadelphia, PA 19101-7346

Kentucky Department of Revenue
Legal Branch - Bankruptcy Section
P.O. Box 5222
Frankfort, KY 40602

California State Board of Equalization

Bankruptcy Code Section 505(b) Requests:

California State Board of Equalization
Special Operations Bankruptcy Team, MIC: 74
P.O. Box 942879
Sacramento CA 94279-0074

Service of Summons and Complaint in Adversary Proceedings:

Executive Director
California State Board of Equalization
450 N. Street, MIC: 73
Sacramento CA 95814-0073

Notice of Objection to Claim:

Notice of Objection to Claim must be served at the address
specified on the Proof of Claim filed by SBOE.

All Other Service and Notices:

California State Board of Equalization
Account Information Group, MIC: 29
P.O. Box 942879
Sacramento CA 94279-0029

California State Franchise Tax Board

Service of Adversary Proceedings:

Franchise Tax Board
Chief Counsel
c/o General Counsel Section
P.O. Box 1720, MS: A-260
Rancho Cordova, CA 95741-1720

Bankruptcy Code Section 505 Requests and All Other Service and Notices:

Franchise Tax Board
Bankruptcy Section, MS: A-340
P.O. Box 2952
Sacramento, CA 95812-2952

Massachusetts Department of Revenue
Bankruptcy Unit
P.O. Box 9564
100 Cambridge Street, 7th Floor
Boston, MA 02114-9564

Michigan Dept. of Treasury, Tax Policy Division
ATTN:  Litigation Liaison
2nd Floor Austin Building
430 West Allegan Street
Lansing, MI  48922
[For service of Section 505(b) Requests for Determination of Tax Liability only]

Mississippi State Tax Commission
Bankruptcy Section
P.O. Box 22808
Jackson, MS 39225-2808