Taxing Authorities Addresses for Compliance with Rule 5003

Service of Adversary Proceedings:

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

Pursuant to 11 U.S.C. § 505(b)(1)(A), the California State Board of Equalization (SBOE) hereby designates the following address for service of all § 505(b) Requests for Prompt Determination of Tax Liability:

Pursuant to Federal Rule of Bankruptcy Procedure 7004(b)(6) and California Code of Civil Procedure § 416.50, a Summons and Complaint must be served upon SBOE's Executive Director at:

Pursuant to Federal Rule of Bankruptcy Procedure 3007, a Notice of Objection to Claim must be served at the address specified on the Proof of Claim filed by SBOE.

Pursuant to Federal Rule of Bankruptcy Procedure 2002, the following address has been designated for all other service and bankruptcy notices:

Pursuant to 11 U.S.C. § 505(b) Requests for Determination of Tax Liability:

Pursuant to 11 U.S.C. § 505(b) Requests for Determination of Tax Liability:

Remittance of Ohio 1041 Income Tax Returns on Bankruptcy Estates:

When Trustees are sending estate tax returns only, not checks, mail those returns to the address below. An alternative address is provided if sending estate tax returns with check or check only.

When Trustees are sending checks or checks with an estate tax return, send by Certified Mail, UPS or FedEx only to the address below. An alternative address is provided if sending estate tax returns (no checks) only.

Pursuant to 11 U.S.C. § 505(b) and Federal Rule of Bankruptcy Procedure 5003(e), the State of Tennessee makes the following designation of mailing addresses for service of requests for determination of tax liability, and for all other service and notices:

Bankruptcy Code Section 505 Requests:

All Other Service and Notices: