Taxpayers in bankruptcy cases who believe the IRS has violated the bankruptcy automatic stay or discharge injunction may file claims with the IRS for relief from the violations and for damages. The filing of a claim with the Service is a prerequisite for seeking damages and attorney fees under the Internal Revenue Code for violations of the automatic stay or discharge injunction. See 26 U.S.C. §§ 7430(a) and (b)(1), 7433(d)(1) and (e). Regulations provide that such claims should be sent in writing to the Chief, Local Insolvency Unit, for the judicial district in which the taxpayer filed the underlying bankruptcy case giving rise to the alleged violation. See 26 CFR § 301.7433-2(e). These bankruptcy related claims can be mailed to: Internal Revenue Service Chief, Local Insolvency Unit Centralized Insolvency Operation P.O. Box 7346 Philadelphia, PA 19101-7346 For further details regarding the procedures and requirements applicable to the filing of these types of bankruptcy related administrative claims for relief see 26 CFR § 301.7433-2 (Civil cause of action for violation of section 362 or 524 of the Bankruptcy Code), 26 CFR § 301.7430-1 (Exhaustion of administrative remedies), and 26 CFR § 301.7430–8 (Administrative costs incurred in damage actions for violations of section 362 or 524 of the Bankruptcy Code).