11 U.S.C. Section 505(b) and Federal Rule of Bankruptcy Procedure 5003(e) require the Clerk of Court to maintain a register of mailing addresses of Federal, State, or local governmental units responsible for the collection of taxes within the district.
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11 U.S.C. §505 (i) designate an address for service of requests under this subsection; and (B) If such governmental unit does not designate an address and provide such address to the clerk under subparagraph (A), any request made under this subsection may be served at the address for the filing of a tax return or protest with the appropriate taxing authority of such governmental unit. |
Any Federal, State, or local governmental unit that wishes to register an address with the Clerk pursuant 11 U.S.C. § 505(b) may do so by submitting a letter on agency letterhead mailed to the Clerk of Court, U.S. Bankruptcy Court, 450 Main Street, 7th Floor, Hartford, CT 06103.
Register of Mailing Addresses of Federal and State Governmental Units and Certain Taxing Authorities, pursuant to Fed. R. Bankr. P. 5003 (e)
FEDERAL UNITS or TAXING AUTHORITIES
(updated 2018)
Office of the U.S. Attorney General
Civil Process Clerk
United States Attorney's Office
157 Church Street, 25th Floor
New Haven, CT 06510
Office of the U.S. Trustee, Region 2
Office of the Assistant United States Trustee for the District of Connecticut
Giamo Federal Building
150 Court Street
Room 302
New Haven, CT 06510
Internal Revenue Service (IRS)
PO Box 7346
Philadelphia, PA 19101-7346
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
STATE UNITS within State of Connecticut
Connecticut Office of the Attorney General
Bankruptcy Division
165 Capitol Ave
Hartford, CT 06106
Bankruptcy Code Section 505 Requests:
Connecticut Department of Revenue
Bankruptcy Division - Collections Unit
450 Columbus Blvd., Suite One
Hartford, CT 06103
STATE UNITS outside State of Connecticut
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California (updated 2018) |
State of California 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 |
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California (updated 2018) |
Bankruptcy Code Section 505 Requests and All Other Service and Notices: |
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Massachusetts (updated 9/30/2021) |
Massachusetts Department of Revenue Collections Bureau/Bankruptcy Unit P. O. Box 7090 Boston, MA 02204-7090 |
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Michigan (updated 2018) |
Michigan Department of Treasury (505(b) Requests Only) Tax Policy Division ATTN: Litigation Liaison 2nd Floor, Austin Building 430 West Allegan Street Lansing, Michigan 48922 |
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Oklahoma (updated 2018) |
Oklahoma Tax Commission Office of the General Counsel, Bankruptcy Section 120 N. Robinson, Ste.2000W Oklahoma City, OK 73102 |
LOCAL UNITS (municipality/town) within State of Connecticut
Town of East Hampton
Collector of Revenue
1 Community Drive
East Hampton, CT 06424