Register of Mailing Addresses and Taxing Authorities of Federal and State Governmental Units
Rule 5003(e), Fed.R.Bankr.P. permits governmental units of the United States and the state in which the court is located to submit mailing addresses for notice purposes to the Clerk of Court. The Rule also permits the registration of addresses designated by federal, state or local governmental taxing authorities who are responsible for the collection of taxes within Florida. Taxing authority addresses are for mail service of requests for tax liability determinations pursuant to 11 USC §505. When none is listed, pursuant to 11 USC §505 (b)(1)(B), service is made to the taxing authority’s address used for filing tax returns or tax protests. Failure of a debtor, the attorney for a debtor and other parties to use a mailing address listed in either register does not invalidate any notice that is otherwise effective under applicable law.
The Clerk is responsible for maintaining public registers of submitted mailing addresses. Although not required, the clerk will also include on either register addresses submitted by municipalities or other local governmental units. Each register will be available to the public on the court’s Internet web site located at http://www.flnb.uscourts.gov.
It is not the responsibility of the Clerk of Court to solicit the filing of mailing addresses for inclusion on a register or to verify that the address information received is correct. The Clerk of Court will update the appropriate register upon receipt of information. Note that register updates will not result in the update of mailing addresses for a governmental unit in a specific case or set of cases. A separate notice of address change must be filed in EACH case or proceeding to effect a change to the mailing matrix used for noticing in that case or proceeding.
Submissions by the United States, the State of Florida or a local governmental unit or taxing authority of a designated mailing address(es) for entry in either register may be mailed to the following address:
c/o Traci Abrams, Clerk of Court
United States Bankruptcy Court
110 East Park Avenue, Suite 100
Tallahassee, Florida 32301
- Must be on the letterhead of the requesting department, agency or instrumentality of the United States, the State of Florida or the local governmental unit and be signed by an authorized representative of that unit.
- Must indicate the designated mailing address to be entered in the register.
- Must specify the register to which the submission is to be added (Governmental Mailing Address Register or Taxing Authority Register).
- If more than one address is submitted, information must be included so that a person using the register can determine when each address should be used. The inclusion of more than one designated address for a particular department, agency or instrumentality does not impose on a person sending a notice the duty to send it to more than one address.
|View Governmental Mailing Address Register||View Taxing Authority Register|