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Address Registry of Federal, State or Local
Governmental Units and Taxing Authorities

Bankruptcy Rule 5003(e) requires the clerk to keep a register of mailing addresses designated by Federal, State or local governmental units as their official mailing addresses for service of notices. This register also lists the mailing addresses designated by Federal, State or local governmental taxing authorities who are responsible for collection of taxes within Arizona. These addresses are for mail service of requests for tax liability determinations pursuant to 11 USC § 505. When none is listed, pursuant to 11 USC § 505 (b) (1) (B), service is made to the taxing authority’s address used for filing tax returns or tax protests.

Governmental Unit Addresses:

IRS
PO BOX 21126
Philadelphia, PA 19114

Lewis Maldonado
US EPA Regional 9 Bankruptcy Contact
Office of Regional Counsel, ORC-3
75 Hawthorne Street
San Francisco, CA 94105

Governmental Taxing Authority Addresses
(for tax liability determinations):

None Filed