2002-1 NOTICE REQUIREMENTS

2002-1 Notice Requirements

(a) Listing the United States as a Creditor; Notice to the United States. When listing an indebtedness to the United States for other than taxes and when giving notice, as required by FRBP 2002(j)(4), the debtor shall list both the U.S. Attorney and the federal agency through which the debtor became indebted. The address of the notice to the U.S. Attorney shall include, in parenthesis, the name of the federal agency as follows:
(1) For Cases filed in the (2) For Cases filed in the Sacramento Division: Modesto and Fresno Divisions:
United States Attorney United States Attorney
(For [insert name of agency]) (For [insert name of
agency])
501 I Street, Suite 10-100 2500 Tulare Street, Suite 4401
Sacramento, CA 95814 Fresno, CA 93721
For example, a notice to the Department of Education for a case filed in the Modesto division would be addressed as follows:
United States Attorney
(For Department of Education)
2500 Tulare Street, Suite 4401
Fresno, CA 93721
(b) Notice to Other Governmental Agencies. Certain federal and state agencies specify particular addresses to which notice of bankruptcy proceedings shall be directed. The Clerk shall maintain a roster of such agencies and their addresses and shall make such roster available to the Bar and the public to enable compliance with this Rule and the provisions of FRBP 2002(j). When listing an indebtedness to an agency included on this roster, the debtor and the debtor's attorney shall
complete the Master Address List (if required) and the schedule of creditors using the address as shown on the agency roster. When listing an indebtedness to an agency not on the roster, the debtor and the debtor's attorney shall use such address as will effect proper notice to the agency.
(c) Notice to the Internal Revenue Service. In addition to addresses specified on the
roster of governmental agencies maintained by the Clerk, notices in adversary proceedings and contested matters relating to the Internal Revenue Service shall be sent to all of the following addresses:
(1) United States Department of Justice
Civil Trial Section, Western Region
Box 683, Ben Franklin Station
Washington, D.C. 20044
(2) United States Attorney as specified in LBR 2002-1(a) above; and,
(3) Internal Revenue Service at the addresses specified on the roster of governmental agencies maintained by the Clerk.
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