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Register of Federal and State Governmental Units

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.

11 U.S.C. §505
(b) (1)

(A) The clerk shall maintain a list under which a Federal, State, or local governmental unit responsible for the collection of taxes within the district may—

(i) designate an address for service of requests under this subsection; and
(ii) describe where further information concerning additional requirements for filing such requests may be found.

(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.

 

To register an address, a letter on agency letterhead should be 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 Attorney General

Mailing Address:
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

Mailing Address:
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

(updated 2018)

Bankruptcy Code Section 505 Requests:
Connecticut Department of Revenue
Bankruptcy Division -  Collections Unit
450 Columbus Blvd., Suite One
Hartford, CT  06103

All Other Service and Notices:
(Name of Agency)
c/o Office of Attorney General
Bankruptcy Division
55 Elm Street
Hartford, CT  06106


STATE UNITS outside State of Connecticut

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

California

(updated 2018)

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

(updated 9/30/2021)

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

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

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