National IRS Insolvency Directory/Group Contact List

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1 Alabama Anniston 7, 9, 11, 12, 13 4 Birmingham Birmingham 7, 9, 11, 12, 13 4 Birmingham Decatur 7, 9, 11, 12, 13 4 Birmingham Tuscaloosa 7, 9, 11, 12, 13 9 New Orleans (Middle District) Montgomery 7, 9, 11, 12, 13 4 Birmingham Mobile 7, 9, 11, 12, 13 9 New Orleans Alaska National IRS Insolvency Directory/Group Contact List If they filed bankruptcy in this Court Anchorage Fairbanks Juneau Ketchikan Nome (as of ) 7A, 9, 11, Anchorage Anchorage N: A-L 12 Seattle N: M-Z 12 Seattle A, 9, 11, Anchorage Anchorage N: A-L 12 Seattle N: M-Z 12 Seattle A, 9, 11, Anchorage Anchorage N: A-L 12 Seattle N: M-Z 12 Seattle A, 9, 11, Anchorage Anchorage N: A-L 12 Seattle N: M-Z 12 Seattle A, 9, 11, Anchorage Anchorage N: A-L 12 Seattle N: M-Z 12 Seattle National Insolvency Directory/Group Contact List 1

2 Arizona Arkansas (Eastern District) (Western District) California (Eastern District) Phoenix All 11 Phoenix Tucson All 11 Phoenix Yuma All 11 Phoenix Batesville 7, 11, 12, 13 8 Little Rock X Helena 7, 11, 12, 13 8 Little Rock X Jonesboro 7, 11, 12, 13 8 Little Rock X Little Rock 7, 11, 12, 13 8 Little Rock X Pine Bluff 7, 11, 12, 13 8 Little Rock X El Dorado 7, 11, 12, 13 8 Little Rock X Fort Smith 7, 11, 12, 13 8 Little Rock X Harrison 7, 11, 12, 13 8 Little Rock X Texarkana 7, 11, 12, 13 8 Little Rock X Fayetteville 7, 11, 12, 13 8 Little Rock X Hot Springs 7, 11, 12, 13 8 Little Rock X Oakland All 13 Oakland San Francisco All 13 Oakland San Jose All 13 San Jose Santa Rosa All 13 Oakland Bakersfield All 13 San Jose Fresno All 13 San Jose Modesto All 13 San Jose Sacramento 7N: A-C 12 Sacramento N: D-M 12 Sacramento N: N-Z 12 Sacramento A: A-D 12 Sacramento A: E-F 12 Honolulu A: G-K 12 Sacramento A: L-Z 12 Sacramento , 11, 12, Sacramento National Insolvency Directory/Group Contact List 2

3 (Central District) Colorado Connecticut Delaware District of Columbia Washington D.C. Florida (Middle District) Northern (Santa Barbara) All 13 San Jose Los Angeles All 16 Los Angeles Riverside 7A, 7I, 9, 11, 12, 14 San Bernardino : A-G 14 Denver : H-Z 14 San Bernardino N 14 Laguna Niguel San Fernando Valley All 16 Los Angeles Santa Ana 7A, 7I, 9, 11, 12, Laguna Niguel N 14 Laguna Niguel San Diego 7A, 7I, 9, 11, 12, San Diego N 14 Laguna Niguel Denver All 14 Denver Bridgeport 7A, 7N, 11, 12, 13 1 Hartford Hartford 7A, 7N, 11, 12, 13 1 Hartford New Haven 7A, 7N, 11, 12, 13 1 Hartford Wilmington 7A, 7N 3 Baltimore Baltimore Baltimore A, 7N 3 Baltimore Baltimore Baltimore Pensacola All 5 Jacksonville or Tallahassee All 5 Jacksonville or Jacksonville All 5 Jacksonville or Orlando All 5 Jacksonville or Tampa All 5 Locations above Tampa Bay go to Jacksonville. National Insolvency Directory/Group Contact List 3

4 Georgia (Middle District) Hawaii Idaho Locations below go to Plantation. Fort Lauderdale All 5 Plantation Miami All 5 Plantation West Palm Beach All 5 Plantation Atlanta 7, 11, 12, 13 8 Atlanta or 7575 or Gainesville 7, 11, 12, 13 8 Atlanta or 7575 or Newnan 7, 11, 12, 13 8 Atlanta or 7575 or Rome 7, 11, 12, 13 8 Atlanta or 7575 or Albany 7, 11, 12, 13 8 Atlanta Athens 7, 11, 12, 13 8 Atlanta Columbus 7, 11, 12, 13 8 Atlanta Macon 7, 11, 12, 13 8 Atlanta Thomasville 7, 11, 12, 13 8 Atlanta Valdosta 7, 11, 12, 13 8 Atlanta Augusta 7, 11, 12, 13 8 Atlanta Brunswick 7, 11, 12, 13 8 Atlanta Dublin 7, 11, 12, 13 8 Atlanta Savannah 7, 11, 12, 13 8 Atlanta Statesboro 7, 11, 12, 13 8 Atlanta Waycross 7, 11, 12, 13 8 Atlanta Honolulu Coeur d'alene 7A, 9, 11, 12, Honolulu or N: A-L 12 Sacramento N: M-Z 12 Sacramento N: A-K 12 Boise X N: L-Z 12 Seattle X A 12 Boise X , 11, Boise X : A-G 12 Boise X : H-M 12 Seattle National Insolvency Directory/Group Contact List 4

5 13: N-V 12 Boise X : W-Z 12 Boise X (Central District) Moscow 7N: A-K 12 Boise X N: L-Z 12 Seattle X A 12 Boise X , 11, Boise X : A-G 12 Boise X : H-M 12 Seattle : N-V 12 Boise X : W-Z 12 Boise X Boise 7N: A-K 12 Boise X N: L-Z 12 Seattle X A 12 Boise X , 11, Boise X : A-G 12 Boise X : H-M 12 Seattle : N-V 12 Boise X : W-Z 12 Boise X (Eastern District) Pocatello 7N: A-K 12 Boise X N: L-Z 12 Seattle X A 12 Boise X , 11, Boise X : A-G 12 Boise X : H-M 12 Seattle : N-V 12 Boise X : W-Z 12 Boise X Illinois (Central District) All All 7 Springfield Eastern All: A-K 7 Chicago (Chicago) All: L-Z 7 Chicago Western All: A-K 7 Chicago (Rockford) All: L-Z 7 Chicago National Insolvency Directory/Group Contact List 5

6 Indiana Iowa East St. Louis All 7 Springfield Benton All 7 Springfield Fort Wayne All 7 Chicago Gary All 7 Chicago Lafayette All 7 Chicago South Bend All 7 Chicago Evansville 9, 11, 12, 13 7 Indianapolis Indianapolis Indianapolis 9, 11, 12, 13 7 Indianapolis Indianapolis New Albany 9, 11, 12, 13 7 Indianapolis Indianapolis Terre Hante 9, 11, 12, 13 7 Indianapolis Indianapolis Cedar Rapids All 9 Des Moines Dubuque All 9 Des Moines Fort Dodge All 9 Des Moines Independence All 9 Des Moines Mason City All 9 Des Moines Sioux City All 9 Des Moines Des Moines All 9 Des Moines Kansas Kansas City All 9 Wichita Topeka All 9 Wichita Wichita All 9 Wichita Kentucky All 7A & 7N 6 Louisville : A-K 6 Louisville : L-Z & 12: ALL 6 Louisville : A-F & O 6 Louisville National Insolvency Directory/Group Contact List 6

7 13: G-N & P 6 Louisville : Q-Z 6 Louisville Louisiana (Eastern District) New Orleans 7, 11, 12, 13 9 New Orleans (Middle District) Baton Rouge 7, 11, 12, 13 9 New Orleans (Western District) Alexandria 7, 11, 12, 13 9 New Orleans Opelousas 7, 11, 12, 13 9 New Orleans Shreveport 7, 11, 12, 13 9 New Orleans Maine Bangor 7A, 7N, 11, 12, 13 1 Augusta Portland 7A, 7N, 11, 12, 13 1 Augusta Maryland Baltimore 7A, 7N 3 Baltimore Baltimore Baltimore Greenbelt 7A, 7N 3 Baltimore Baltimore Baltimore Massachusetts Boston 7A, 7N, 13 1 Boston , 12 1 Boston Hyannis 7A, 7N, 13 1 Boston , 12 1 Boston Springfield 7A, 7N, 13 1 Boston , 12 1 Boston Worcester 7A, 7N, 13 1 Boston , 12 1 Boston Michigan (Eastern District) All All 6 Detroit (Western District) All 7A, 11, 12 6 Grand Rapids N: A-D 6 Detroit N: E-Z 6 Grand Rapids National Insolvency Directory/Group Contact List 7

8 Minnesota Mississippi Missouri (Eastern District) (Western District) Montana Nebraska Nevada New Hampshire 13: A-O 6 Detroit : P-Z 6 Grand Rapids Duluth All 9 St. Paul Fergus All 9 St. Paul Minneapolis All 9 St. Paul St. Paul All 9 St. Paul Aberdeen 7, 11, 12, 13 9 Jackson Greenville 7, 11, 12, 13 9 Jackson Oxford 7, 11, 12, 13 9 Jackson Biloxi 7, 11, 12, 13 9 Jackson Jackson 7, 11, 12, 13 9 Jackson Cape Girardeau All 9 St. Louis Hannibal All 9 St. Louis St. Louis All 9 St. Louis Jefferson City All 9 St. Louis Joplin All 9 St. Louis Kansas City All 9 St. Louis Springfield All 9 St. Louis St. Joseph All 9 St. Louis Butte All 14 Denver Lincoln All 9 Omaha Omaha All 9 Omaha Las Vegas All 16 Las Vegas Reno All 16 Las Vegas National Insolvency Directory/Group Contact List 8

9 New Jersey New Mexico New York (Eastern District) (Western District) North Carolina (Eastern District) (Middle District) Manchester 7A, 7N, 12, 13 1 Portsmouth Boston Camden All 1 Springfield Newark All 1 Springfield Trenton All 1 Springfield Albuquerque All 11 Phoenix Brooklyn 7A, 7N, 11, 12, 13 2 Brooklyn Central Islip 7A, 7N, 11, 12, 13 2 Brooklyn Albany 7A, 7N, 11, 12, 13 2 Brooklyn Utica 7A, 7N, 11, 12, 13 2 Buffalo New York 7A, 11, 12, 13 2 Manhattan N 2 Manhattan Poughkeepsie 7A, 7N, 11, 12, 13 2 Buffalo White Plains 7A, 11, 12, 13 2 Manhattan N 2 Manhattan Buffalo 7A, 7N, 11, 12, 13 2 Buffalo Rochester 7A, 7N, 11, 12, 13 2 Buffalo Raleigh Courthouse Wilson Courthouse Durham Greensboro National Insolvency Directory/Group Contact List 9

10 (Western District) Winston-Salem Asheville Bryson City Charlotte Shelby Wilkesboro North Dakota Bismarck All 9 Fargo X Fargo All 9 Fargo X Ohio All All 6 Cleveland All 11, 12, 13 6 Cincinnati A & 7N 6 Cincinnati Oklahoma Tulsa All 16 Oklahoma City (Eastern District) Okmulgee All 16 Oklahoma City (Western District) Tulsa All 16 Oklahoma City Oregon Eugene 9, 11, 12, Sacramento National Insolvency Directory/Group Contact List 10

11 7A 12 Sacramento N 12 Sacramento Portland 9, 11, 12, Portland A 12 Portland N: A-K 12 Sacramento N: L-Z 12 Portland Pennsylvania (Eastern District) Philadelphia All 3 Philadelphia Reading All 3 Philadelphia (Middle District) Wilkes-Barre All 3 Philadelphia Harrisburg All 3 Philadelphia (Western District) Erie All 3 Pittsburgh Johnstown All 3 Pittsburgh Pittsburgh All 3 Pittsburgh Puerto Rico San Juan All 5 San Juan or Rhode Island Providence 7, 11, 12, 13 1 Providence South Carolina Columbia 7A, 7N, 11, 12, 13 4 Columbia South Dakota (Central District) Pierre All 9 Aberdeen X Aberdeen All 9 Aberdeen X Sioux Falls All 9 Aberdeen X (Western District) Rapid City All 9 Aberdeen X Tennessee (Eastern District) Greeneville 7, 11, 12, 13 8 Nashville Knoxville 7, 11, 12, 13 8 Nashville Chattanooga 7, 11, 12, 13 8 Nashville (Middle District) Nashville 7, 11, 12, 13 8 Nashville Columbia 7, 11, 12, 13 8 Nashville Cookeville 7, 11, 12, 13 8 Nashville National Insolvency Directory/Group Contact List 11

12 (Western District) Texas (Eastern District) (Western District) Memphis 7, 11, 12, 13 8 Nashville Jackson 7, 11, 12, 13 8 Nashville Beaumont 7, 9, 11, Houston Houston Plano 7A, 9, 11, 12, Dallas N 10 Dallas Tyler 7A, 9, 11, 12, Dallas N 10 Dallas Amarillo All 10 Dallas Dallas 7A, 9, 11, 12, Dallas N 10 Dallas Fort Worth 7A, 9, 11, 12, Dallas N 10 Dallas Lubbock All 10 Dallas Brownsville 12, Austin , 9, Austin Corpus Christi 12, Austin , 9, Austin Galveston All 11 Houston Houston All 11 Houston or Laredo 12, Austin , 9, Austin McAllen 12, Austin , 9, Austin Victoria 12, Austin , 9, Austin Austin 12, Austin , 9, Austin El Paso 12, Austin , 9, Austin Midland 12, Austin National Insolvency Directory/Group Contact List 12

13 7, 9, Austin San Antonio 12, Austin , 9, Austin Waco 12, Austin , 9, Austin Utah Salt Lake City 7, 9, 11, 12, Salt Lake City Vermont Rutland 7A, 11, 12 1 Boston N, 13 1 Portsmouth Virginia (Eastern District) Alexandria 7A,7N, 11, 12, 13 4 Richmond Norfolk 7A,7N, 11, 12, 13 4 Richmond Newport News 7A,7N, 11, 12, 13 4 Richmond Richmond 7A,7N, 11, 12, 13 4 Richmond (Western District) Harrisonburg 7A,7N, 11, 12, 13 4 Richmond Lynchburg 7A,7N, 11, 12, 13 4 Richmond Roanoke 7A,7N, 11, 12, 13 4 Richmond Washington (Western District) Bellingham Bremerton Everett Longview Seattle 7N, 9, 11, Seattle N, 9, 11, Seattle Spokane or N, 9, 11, Seattle Spokane or N, 9, 11, Seattle Spokane or N: A-D 12 Sacramento N: E 12 Sacramento National Insolvency Directory/Group Contact List 13

14 (Eastern District) 7N: F-G 12 Sacramento N: H-O 12 Seattle N: P-Z 12 Seattle , 11, Seattle : A-K 12 Spokane : L-Z 12 Spokane Tacoma 7N, 9, 11, Seattle Spokane or Vancouver 7N, 9, 11, Seattle Spokane or Spokane 7N: A-D 12 Sacramento N: E 12 Sacramento N: F-G 12 Sacramento N: H-O 12 Seattle N: P-Z 12 Seattle , 11, Seattle : A-K 12 Spokane : L-Z 12 Spokane Yakima 7N: A-D 12 Sacramento N: E 12 Sacramento N: F-G 12 Sacramento N: H-O 12 Seattle N: P-Z 12 Seattle , 11, Seattle : A-K 12 Spokane : L-Z 12 Spokane Casper All 14 Denver National Insolvency Directory/Group Contact List 14

15 Cheyenne All 14 Denver West Virginia All 7A: A-K 6 Parkersburg A: L-Z 6 Parkersburg N: A-J 6 Parkersburg N: K-Z 6 Parkersburg : A-J 6 Parkersburg : K-Z 6 Parkersburg , 12 6 Parkersburg Wisconsin (Eastern District) Milwaukee All 7 Milwaukee (Western District) Madison All 7 Milwaukee Wyoming Casper All 14 Denver Cheyenne All 14 Denver National Insolvency Directory/Group Contact List 15

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