Federal Rule of Bankruptcy Procedure 5003(e) requires the Clerk of
Court to maintain a register of mailing addresses of federal and state
governmental units and certain other taxing authorities. To register an
address, a letter on agency letterhead should be mailed to the Clerk.

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


11 USC 505(b) Register

Dept. of Revenue & Taxation
Taxpayer Services Division
P.O. Box 23607
GMF, Guam 96921


 (with payment)

Internal Revenue Service
P.O. Box 105273
Atlanta, GA 30348-5273     


(without payment)

Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409  
Franchise Tax Board
Bankruptcy Section, MS: A-340
P.O. Box 2952
Sacramento, CA 95812-2952