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 |
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Governmental Taxing Authority Addresses (for tax liability determinations):
None Filed |