Local Rule 2002-1: Notice Requirements
Bankr. E.D. Cal. — General rule
LOCAL RULE 2002-1 Notice Requirements
(a) Listing the United States as a Creditor; Notice to the United States. When listing a debt to the United States for other than taxes, the debtor shall separately list both the U.S. Attorney and the federal agency through which the debtor became indebted, as required by Fed. R. Bankr. P. 2002(j)(4). The address listed for the U.S. Attorney shall include, in parentheses, the name of the federal agency as follows:
1) For Cases assigned to the Sacramento Division:
United States Attorney (For [insert name of agency]) 501 I Street, Suite 10-100 Sacramento, CA 95814 2) For Cases assigned to the Fresno Division:
United States Attorney (For [insert name of agency]) 2500 Tulare Street, Suite 4401 Fresno, CA 93721 For example, the address listed for the U.S. Attorney for a debt owed to the Department of Education for a case assigned to the Fresno Division would be 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 roster of such agencies and their addresses (Form EDC 2-785, Roster of Governmental Agencies) shall be available on the Court's website (www.caeb.uscourts.gov) to enable compliance with this Rule and the provisions of Fed. R. Bankr. P. 2002(j). The Clerk shall make paper copies of the roster available upon request. When listing a debt to an agency included on this roster, the debtor and the debtor's attorney shall complete the Master Address List and the schedule of creditors using the address as shown on the agency roster. When listing a debt 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 Tax Division 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.