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Service on 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 State Board of Equalization
Account Reference 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 Board’s Executive Director at:
Executive Director
California State Board of Equalization
450 N Street, MIC: 73
Sacramento, CA 94279-0073
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.
A Request for Prompt Determination of Tax Liability
Pursuant to 11 U.S.C. §505 of the Bankruptcy Code, a request for prompt determination of tax liability must be submitted to:
California State Board of Equalization
Bankruptcy Team-MIC:74
P.O. Box 942879
Sacramento, CA 95814-0074
The request must include the following information:
- A letter requesting prompt determination of the tax liability; [see sample letter]
The letter should include:
- The taxpayer’s name;
- BOE Account No.;
- The date the petition was filed;
- The Chapter under which the petition was filed (Chapter 7, 11, 12, or 13);
- The bankruptcy Case No. and the location of the court where the bankruptcy petition was filed;
- The type of tax return for which the request for prompt determination is made and the return period;
- The date when the return was filed and paid.
- A copy of the tax return for the period for which the prompt determination is being requested;
- Proof of payment. If paid by Electronic Fund Transfer, please provide the settlement date of your payment.
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