Federal Rule of Bankruptcy Procedure 5003(e) provides that:
"The United States or the state or territory in which the court is located may file a statement designating its mailing address. The United States, state, territory, or local governmental unit responsible for collecting taxes within the district in which the case is pending may also file a statement designating an address for service of requests under §505(b) of the Code, and the designation shall describe where further information concerning additional requirements for filing such requests may be found. The clerk shall keep, in the form and manner as the Director of the Administrative Office of the United States Courts may prescribe, a register that includes the mailing addresses designated under the first sentence of this subdivision, and a separate register of the addresses designated for the service of requests under §505(b) of the Code. The clerk is not required to include in any single register more than one mailing address for each department, agency, or instrumentality of the United States or the state or territory. If more than one address for a department, agency, or instrumentality is included in the register, the clerk shall also include information that would enable a user of the register to determine the circumstances when each address is applicable, and mailing notice to only one applicable address is sufficient to provide effective notice. The clerk shall update the register annually, effective January 2 of each year. The mailing address in the register is conclusively presumed to be a proper address for the governmental unit, but the failure to use that mailing address does not invalidate any notice that is otherwise effective under applicable law."
The following register of agencies has been provided to the US Bankruptcy Court. Appropriate governmental officials may submit agency information for posting on the register, subject to approval of the Clerk.
5334 S. Prince St.
Littleton, CO 80166
Attorney General of Colorado
1300 Broadway, 8th Floor
Denver, CO 80203
California Franchise Tax Board:
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
Bankruptcy Code §505 Requests:
Franchise Tax Board
Bankruptcy Section, MS: A-340
P.O. Box 2952
Sacramento, CA 95812-2952
All Other Service and Notices:
Franchise Tax Board
Bankruptcy Unit
P.O. Box 2952
Sacramento, CA 95812-2952
California Department of Tax and Fee Administration:
Service of Adversary Proceedings:
Director, MIC: 104
California Department of Tax and Fee Administration
651 Bannon Street, Suite l 00
Sacramento, CA 95811-0299
California Department of Tax and Fee Administration
Collections Support Bureau Bankruptcy Team, MIC:74
P.O. Box 942879
Sacramento, CA 94279-0074
All other service and notices:
California Department of Tax and Fee Administration
Account Information Group, MIC:29
P.O. Box 942879
Sacramento, CA 94279-0029
Attn: Bankruptcy
Colorado Department of Revenue
PO Box 17087
Denver, CO 80217-0087
1575 Sherman Street, 5th Floor
Denver, CO 80203
U.S. Environmental Protection Agency Region 8
Bankruptcy Coordinator
Legal Enforcement Program, 8 ENF-L
1595 Wynkoop Street
Denver, Colorado 80202
P.O. Box 288
Hot Sulphur Springs, Colorado 80451