Pursuant to FRBP 5003(e), listed below are the names and current addresses of federal and state governmental units on file with this court. This list will be revised periodically and/or when the Court is notified by a "Request for Listing" of an address change. The agencies which have filed such a request are listed below.

NAME & ADDRESS OF GOVERNMENTAL AGENCY

Service of Adversary Proceedings
Chief Counsel
Franchise Tax Board
c/o General Counsel Section
P.O. Box 1720, MS A-260
Rancho Cordova, CA 95741-1720

Bankruptcy Code Seciton 505 Requests
And All Other Service and Notices

Franchise Tax Board
Bankruptcy Unit
P.O. Box 2952, MS A-340
Sacramento, CA 95812-2952

CIO Internal Revenue Service
P.O. Box 7346
Philadelphia, PA 19101-7346

IRS Insolvency
801 Broadway, MDP 146
Nashville, TN 37203

Michigan Department of Treasury
Tax Policy Division
ATTN: Litigation Liaison
2nd Floor, Austin Building
430 West Allegan Street
Lansing, Michigan 48922

Oklahoma Tax Commission Office of the General Counsel, Bankruptcy Section
100 North Broadway Avenue, Suite 1500
Oklahoma City, OK 73102-8601
Telephone Number: (405) 522-9460
E-mail Address: bankruptcy@tax.ok.gov
Website: www.tax.ok.gov

Social Security Administration
Office of the General Counsel
Office of Program Litigation
Attn: Bankruptcy
6401 Security Boulevard
Baltimore, MD 21235

TN Attorney General's Office, Bankruptcy Division
P.O. Box 20207
Nashville, TN 37202-0207

U.S. Securities and Exchange Commission Office of Reorganization
950 East Paces Ferry Road, Suite 900
Atlanta, GA 30326-1382

The physical mailing address for the United States Trustee's Office in the Western District of Tennessee is

Office of the United States Trustee
200 Jefferson Ave., Suite 400
Memphis, TN 38103

The email address of ustpregion08.me.ecf@usdoj.gov must be used in sending the payment advices or other evidence of payment described in 11 U.S.C. § 521(a)(1)(B)(iv) and the tax returns or transcripts provided under 11 U.S.C.§ 521(d) or (f) in chapter 7 and 11 cases. The subject line of the email should include "payment advices" or "tax returns."

The fax number of the United States Trustee Office in the Western District of Tennessee is 901-544-4138

In compliance with Federal Rule of Bankruptcy Procedure 5003(e), the Clerk for the United States Bankruptcy Court for the Western District of Tennessee maintains a register of preferred mailing addresses for federal and state governmental agencies.

In order to be listed on our Court's register, an acting official of the requesting governmental unit must complete and mail a Request for Listing. Additionally, if you wish to include multiple addresses to be listed in the register for the same governmental unit. a separate and complete Request for Listing for each address must be submitted. This form must be thoroughly filled out by including the governmental unit's official name, its complete mailing address, a telephone number, and the title and signature of the requesting official before an address will be added to the register.

Governmental units may update information listed in the register at a any time by submitting a new Request for Listing.

If you are a Governmental Agency and wish to be included on this court's register, please mail your request to :

Travis Green
Clerk of the Court
United State Bankruptcy Court Western District of Tennessee
200 Jefferson Ave. Suite 500
Memphis, TN 38103

Furthermore, another option worth noting is the National Creditor Registration Service (NCRS), which is a free service provided by the U.S. Bankruptcy Courts to give creditors options to specify a preferred U.S. mail, e-mail address, or fax number to which bankruptcy notices should be sent. With this service, a creditor is able to specify a preferred mailing address to be used by all the bankruptcy courts or by particular bankruptcy courts for providing notices. Creditors that do register for NCRS will have notices sent to a preferred mailing address for cases filed under all chapters of the Bankruptcy Code from all bankruptcy courts, or by the individual courts which they indicate. If you are interested in participating in the NCRS and would like more information regarding this service how to enroll, please visit: https://bankruptcynotices.uscourts.gov/