Bankruptcy

Frequently Asked Questions

California Department of Tax and Fee Administration (formerly the California State Board of Equalization)

Pursuant to Federal Rule of Bankruptcy Procedure 2002, the following address has been designated for all bankruptcy notices, unless otherwise indicated below:

California Department of Tax and Fee Administration
Account Information Group, MIC:29
P.O. Box 942879
Sacramento, CA 94279-0029

Summons and Complaint for Adversary Proceedings

Pursuant to Federal Rule of Bankruptcy Procedure 7004(b)(6) and California Code of Civil Procedure §416.50, the summons and complaint must be served upon the Department’s Director at:

Director
California Department of Tax and Fee Administration
450 N Street, MIC:104
Sacramento, CA 95814-0073

Objections to Claims

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 the Board or the Department.

Request for Prompt Determination of Tax Liability

Pursuant to U.S. Bankruptcy Code §505(b)(1)(A), the address designated for service of all §505(b) Requests for Prompt Determination of Tax Liability is:

California Department of Tax and Fee Administration
Special Operations Bankruptcy Team, MIC:74
P.O. Box 942879
Sacramento, CA 94279-0074

Specifically, each 505(b) request must be in letter form and include: [see sample letter]

  • A statement that it is a request for prompt determination of tax liability;
  • Identification of each affected tax return period;
  • Taxpayer’s name;
  • Taxpayer’s account number;
  • Bankruptcy case number and the court location where the case is pending;
  • A legible copy of each affected tax return; and
  • Proof of payment (for Electronic Fund Transfers, include payment settlement date).