Rule 5003 Registry

Section 505(b) of the Bankruptcy Code and Federal Rule of Bankruptcy Procedure 5003(e) require the Clerk of Court to maintain a register of mailing addresses of federal and state governmental units and certain other taxing authorities. To register an address, a letter on agency letterhead should be mailed to the Clerk.

Internal Revenue Service (IRS)

     PO Box 7346
     Philadelphia, PA 19101-7346

U.S. Securities and Exchange Commission

    Office of Reorganization

    950 East Paces Ferry Road, N.E.

    Suite 900

    Atlanta, GA 30326-1382

Tennessee Attorney General and Reporter

    P.O. Box 20207

    Nashville, TN 37202

State of California

     Service of Adversary Proceedings:

     Franchise Tax Board

     Chief Counsel

     c/o General Counsel Section

     P.O. Box 1720, MS: A-260

     Rancho Cordova, CA 95741-1720

    Bankruptcy Code Section 505 Requests and All Other Service and Notices:

    Franchise Tax Board

    Bankruptcy Section, MS: A-340

    P.O. Box 2952

    Sacramento, CA 95812-2952

Michigan Department of Treasury (505(b) Requests Only)

    Tax Policy Division

    ATTN: Litigation Liaison

    2nd Floor, Austin Building

    430 West Allegan Street

    Lansing, Michigan 48922

LBR 2002-1 and 2002-2 Notice Addresses