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L.R. 6012 – Trustee Payments to the Internal Revenue Service. Any duly appointed Trustee in a chapter 7 or chapter 13 bankruptcy case in this district who is remitting a non-electronic payment to the United States Internal Revenue Service should direct the payment to the address found in the Internal Revenue Manual at Part 5, Chapter 9, Section 15.1, regardless of what address appears on the proof of claim.