Bankruptcy

Frequently Asked Questions

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 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 Board’s Executive Director at:

Executive Director
California State Board of Equalization
450 N Street, MIC: 73
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.

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 State Board of Equalization
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 SBOE 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).