-IN THE UNITED STATES BANUPTCY COURT

In re: )

FOR THE DISTRICT OF DELAWAR

Chapter 11

PACIFIC ENERGY RESOURCES LTD., et al., 1 )

Debtors. ))
)

Case No. 09-10785 (KJC) (Jointly Administered)

Related to Docket Nos. 11 and 38

MOTION OF THE DEBTORS FOR A SUPPLEMENTAL ORDER (I) AUTHORIZING THE DEBTORS TO PAY ADDITIONAL PREPETITION TAXES AND (II) AUTHORIZING THE BANK TO HONOR AND PROCESS THE CHECKS AND ELECTRONIC TRASFERS RELATED THERETO
The above-captioned debtors and debtors in possession (the "Debtors") file this
Motion for a Supplemental Order (i) Authorizing the Debtors to Pay Additional Pre

petition

Taxes and (ii) Authorizing the Bank to Honor and Process Checks and Electronic Transfers
Related Thereto (the "Motion"). In support of

this Motion, the Debtors respectfully state as

follows:

Jurisdiction
1. This Court has jurisdiction over this Motion pursuant to 28 U.S.C. 157

and 1334. This is a core proceeding pursuant to 28 U.S.C. 157(b)(2). Venue is proper before
this Court pursuant to 28 U.S.c. 1408 and 1409.

The Debtors in these cases, along with the last four digits of each of the Debtors' federal tax identification number, are: Pacific Energy Resources Ltd. (3442); Petrocal Acquisition Corp. (6249); Pacific Energy Alaska Holdings, LLC (tax LD. # not available); Cameros Acquisition Corp. (5866); Pacific Energy Alaska Operating LLC (7021); San Pedro Bay Pipeline Company (1234); Cameros Energy, Inc. (9487); and Gotland Oil, Inc. (5463). The
mailing address for all of

the Debtors is 111 W. Ocean Boulevard, Suite 1240, Long Beach, CA 90802.

00001-001\DOCS_DE: 145782.1

2. The statutory predicates for the relief

requested herein are sections 105(a),

363 and 507(a) of

title 11 of

the United States Code (the "Bankptcy Code").

Back2:round

3. On March 9, 2009 (the "Petition Date"), the Debtors commenced these

cases by fiing voluntary petitions for relief under chapter 11 of

the Bankptcy Code. The

Debtors have continued in the possession of their propert and have continued to operate and
manage their businesses as debtors and debtors in possession pursuant to sections 1107(a) and

1108 ofthe Bankptcy Code. No trustee or examiner has been appointed in the Debtors'
chapter 11 cases. The Offce of the United States Trustee appointed an Offcial Committee of
Unsecured Creditors (the "Committee") on March 19,2009.
4. The Debtors are a group of independent energy companies engaged in the

acquisition, development and exploitation of oil and gas properties in the western United States.

The Debtors' revenue for 2008 was approximately $226.2 milion.

Relief Reauested
5. On March 9, 2009, the Debtors fied their Motionfor an Order (i)
Authorizing the Debtors to Pay Certain Pre

petition Taxes and Regulatory Fees in the Ordinary

Course of Business and (ii) Authorizing Banks and Financial Institutions to Honor and Process
Checks and Transfers Related Thereto (the "Tax Motion") (Docket No. 11), seeking authority to

pay the taxes listed on the attached Exhibit A (the "Original Taxes"). On March 10,2009, this
Court entered an order granting the Tax Motion (Docket No. 38).

2
00001-00 1 \DOCS_DE: 145782.1

6. Since the fiing of

the Motion, the Debtors have determined that they

under estimated the amount of the prepetition emission taxes due to the South Coast Air Quality

Management District by $40,000, the prepetition state oil tax due to the California Board of
Equalization by $10,000, and the prepetition franchise tax due to the State of

Delaware by
pre

$25,000. The Debtors have also determined that $1,000 of

petition unclaimed propert tax,

$1,000 of

pre

petition income tax and $7,000 of

pre

petition propert tax is due to the State of

Los Angeles, respectively.

California, the Internal Revenue Service and the County of

Collectively, all of

the additional amounts and additional taxes shall be referred to herein as the

"Additional Taxes". Exhibit B attached hereto is a revised Exhibit A and lists the prepetition
taxes that the Debtors have now determined are due.
7. By this Motion, pursuant to sections 105(a), 363 and 507(a) of

the

Bankptcy Code, the Debtors seek authority, in their discretion, to pay the Additional Taxes in
the amount of $84,000 and request that the Court authorize the Debtors' depository bank to
honor any checks or electronic transfers related to the payment of same.

3
00001-001 \DOCS _DE: 145782.1

Basis For Reauested Relief

A. Payment of the Additional Taxes Is Authorized

Under Sections 105. 362. 363. 1107 and the Necessitv of Payment Doctrine
8. The relief

requested in this Motion is supported by several provisions of

the Bankptcy Code that authorize a debtor to honor prepetition obligations in certain
circumstances. Courts have recognized each of these statutory provisions as valid authority for
such payments. For instance, courts have found a basis for allowing debtors to make payments
to creditors under section 363 of

the Bankptcy Code. See, e.g., In re UAL Corp., Case No. 02-

48 191 (ERW) (Bank. N.D. III. Dec. 11,2002). Authority for such payments also may be found
in sections 1107(a) and 1108 of

the Bankptcy Code, which vest debtors in possession with

authority to continue operating their businesses. Sometimes this duty and the concomitant
fiduciary duty to maximize estate value may be fulfilled only through the pre-plan payment of

certain unsecured claims. See, e.g., In re Mirant Corp., 296 BR. 427 (Bank. N.D. Tex. 2003);
In re CoServ. L.L.c... 273 BR. 487, 498 (Bank. N.D. Tex. 2002).
9. Further, section 105(a) ofthe Bankptcy Code provides that "(t)he court

may issue any order, process, or judgment that is necessary or appropriate to carr out the

provisions of

this title." See 11 U.S.C. 105

(a). The purpose of

section 105(a) is "to assure the

bankptcy courts (sic J power to take whatever action is appropriate or necessary in aid of the
exercise of

their jurisdiction." See 2 COLLIER ON BANKRUPTCY, il105.01, at 105-5 to 105-6 (15th

ed. rev. 2001). Thus section 105 essentially codifies the bankptcy court's inherent equitable
powers. See Management Tech. Corp. v. Pardo, 56 B.R. 337, 339 (Bank. D. N.J. 1985) (noting
that the court's equitable power is derived from section 105).
4
00001-00 1 \DOCS_DE: 145782.1

10. Numerous courts have used section 105 equitable powers under the
"necessity of payment doctrne" to authorize payment of a debtor's prepetition obligations

where, as here, such payment is necessary to effectuate the "paramount purose" of a chapter 11
reorganization. See in re Lehigh & New Hngland Rv. Co., 657 .F.2d 570,581 (3d Cir. 1981); In

re Ionosphere Clubs, Inc., 98 B.R. at 176-77 (citing NLRB v. Bildisco & Bildisco, 465 U.S. 513,

528 (1984)). This doctrine, first articulated by the United States Supreme Court in Miltenberger
v. Logansport, c.& S.W.R. Co., 106 U.S. 286, 311-312 (1882), recognizes the existence of
judicial power to authorize a debtor in a reorganization case to pay prepetition claims where such
payment is essential to the continued operation of

the debtor.
pre

11. Finally, courts have similarly authorized payment of

petition

obligations pursuant to section 105(a) ofthe Bankptcy Code, which allows a bankptcy court
to enter any order "necessary or appropriate" to carr out the provisions of

the Bankptcy Code.

See, e.g., In re Global Motorsport Group, Inc. et al. Case No. 08-10192( KJC) (Bank. D. DeL.

February 8, 2008). In re Aegis Mortgage Corp., et al., Case No. 07-11119 (BSL); In re
Mortgage Lenders Network, USA, Inc., Case No. 07-10146 (Bank. D.Del. February 5, 2007; In
re Radnor Holdings Corporation, et al., Case No. 06-10894 (PJW) (Bank. D. DeL. August 23,

2006); In re Werner Holdings Co. (DE), Inc., et al., Case No. 06-10578 (KJC) (Bank. D. DeL.
June 13,2006); In re Global Home Products, et aI., Case No. 06-10340 (KG) (Bank. D. DeL.
April

11, 2006); In re J.L. French Automotive Castings, et al., Case No. 06-10119 (MFW)

(Bank. D. DeL. February 14,2006); In re Pliant Corporation., et aI., Case No. 06-10001
(MFW) (Bank. D. DeL. January 4, 2006); In re: Meridian Automotive Systems - Composite

5
00001-001 \DOCS_DE: 145782.1

Operations, Inc., et al., Case No. 05-11168 (MFW) (Bank. D. DeL. April

27, 2005).

12. Payment of

the Additional Taxes wil enable the Debtors to operate their

business without needless disruption from any litigation with regulatory agencies, including
disputes concerning applicability of section 362(b)( 4) (enforcement of government unit or

organization police and regulatory powers). Further, the Court has already approved the
payment of the Original Taxes that are the same or similar to the Additional Taxes. The Debtors
submit that similar regarding the payment of the Additional Taxes is necessary to preserve the
Debtors' assets and avoid business interrption.

B. Certain Taxes are Entitled to Priority Status under the Bankruptcy Code
13. In addition, it is likely that some or all of

the Additional Taxes are entitled

to priority status pursuant to 11 U.S.C. 507(a)(8). See 11 US.c. 507(a)(8).2 Under any plan
of reorganization, any priority taxes must be paid in full and in regular cash installments over no
more than a five-year period from the date of

the order for relief. See 11 U.S.C.

priority no less

1129(a)(9)(C)(i):-(ii). Additionally, any priority taxes must be paid in the order of

favorable than the treatment given to the most favored general unsecured claims. See 11 US.c.
1129(a)(9)(C)(iii). Finally, any plan of

reorganization must provide the same treatment of

those taxes that constitute secured claims that, were they unsecured, would have been priority tax

claims under 11 U.S.c. 507(a)(8). See 11 U.S.C. 1129(a)(9)(D). Thus the payment ofthe

For bankptcy purposes, a tax is characterized as (1) an involuntary pecuniary burden, regardless of name,

laid upon the individual or propert; (2) imposed by, or under authority of the legislature; (3) for the public
purposes, including the purposes of defraying expenses of governent or undertkigs authorized by it; and
(4) under the police or taxing power of the state. In re United Healthcare Systems Inc., 396 F.3d 247 (3d Cir.

2005)(Citing In re Lorber Indus. of Cal. Inc., 675 F.2d 1062 (9th Cir. 1982). See also In re Chateaugay Corp.,
53 F.3d 478,498 (2d Cir. 1995) (citation omitted).

6
00001-001 \DOCS _DE: 145782.1

taxes that are entitled to such priority in the ordinary course of

the Debtors' business only affects

the timing of the payment and does not prejudice the rights of other creditors of the Debtors.

14. Cours have also authorized debtors to pay the certain taxes and fees under
section 363(b)(1) of

the Bankptcy Code, which provides that "the trstee, after notice and a

hearing, may use, sell, or lease, other than in the ordinary course of

business, propert ofthe

estate." Under such section, a court may authorize a debtor to pay certain prepetition claims.

See In re FV Steel & Wire Co., Case No. 04-22421 (Bank. B.D. Wis. Feb. 26,2004)
(authorizing the continuation of customer programs and the payment of prepetition claims under
section 363 of

the Bankptcy Code); In re Ionosphere Clubs, Inc., 98 RR. 174, 175 (Bank.
pre

S.D.N.Y. 1989) (affirming lower court order authorizing payment of

petition wages pursuant

to section 363(b) of

the Bankptcy Code); In re UAL: Corp., Case No. 02-48191 (Bank. N.D.

Il. Dec. 9, 2002) (authorizing payment of

pre

petition claims under section 363 ofthe

Bankptcy Code as an out-of-the-ordinary-course transaction). To do so, "the debtor must

articulate some business justification, other than the mere appeasement of

major creditors."

Ionosphere Clubs, 98 RR. at 175. The Debtors' failure to pay the Additional Taxes could have a

material adverse impact on their ability to operate their business.

7
00001-001 \DOCS_DE: 145782.1

Notice
15. Notice of

this Motion has been given to the following parties or, in lieu
the United States Trustee; (b) the Debtors'

thereof, to their counsel, ifknown: (a) the Offce of

prepetition and postpetition lenders; (c) counsel to the Offcial Committee of

Unsecured

Creditors; (d) the taxing authorities on Exhibit B attached hereto; and (e) parties that have
requested notice pursuant to Fed. R. Bank. P. 2002. The Debtors submit that, in light of

the

nature of the relief requested, no other or further notice need be given.

No Prior ReQuest
16. No prior motion for the relief

requested herein has been made to this or

any other court except that the Tax Motion was filed and granted allowing for the payment of a portion of the Original Taxes.

8
OOOOl-OOI\DOCS_DE: 145782.1

WHEREFORE, the Debtors respectfully request that this Court enter an order,

substantially in the form attached hereto, granting the relief requested herein and such other or
further relief as this Court deems appropriate.
Dated: May 4, 2009 l ACm JT ,SKI STANO ZTRHI, & JONES I J ,l

aur Davis n s DE B o. 436)

Ira . Kharasch (CA Ba No. 1 084)

Scotta E. McFarland (D Bar 0.4184, CA Bar No. 165391) Robert M. Saunders (CA ar No. 226172) James E. O'Neil (DE Bar No. 4042) Kathleen P. Makowski (DE Bar No. 3648)
919 North Market Street, 17th Floor

P.O. Box 8705 Wilmington, DE 19899-8705

Telephone: 302/652-4100

Facsimile: 310/652-4400
Email: ljones~pszjlaw.com

ikharasch~pszjlaw .com smcfarland~pszjlaw.com rsaunders~pszjlaw.com j oneil~pszjlaw .com kmakowski~pszjlaw.com

Counsel for Debtor and Debtor in Possession Pacific Energy Resources Ltd.

9
00001-00 1 \DOCS_DE: 145782.1

IN THE UNITED STATES BANKUPTCY COURT

In re: )
(I) AUTHORIZING THE DEBTORS TO PAY ADDITIONAL PRE TO: (a) the Offce of

FOR THE DISTRICT OF DELAWAR

Chapter 11

PACIFIC ENERGY RESOURCES LTD., et al., 1 )

Debtors. ))

Case No. 09-10785(KJC) (Jointly Administered)

Related Docket Nos. 11 and 38

Deadline for Objections: May 27, 2009 at 4:00 p.m. prevailng Eastern time Hearing Date: June 3,2009 at 1:00 p.m. prevailng Eastern time

NOTICE OF MOTION OF THE DEBTORS FOR A SUPPLEMENTAL ORDER PETITION

TAXS AN (II) AUTHORIZING THE BANK TO HONOR AN

PROCESS THE CHECKS AND ELECTRONIC TRASFERS RELATED THERETO

the United States Trustee; (b) the Debtors' prepetition and postpetition Unsecured Creditors; (d) ) the taxing authorities on Exhibit B attached hereto; and (e) parties that have requested notice pursuant to Fed. R. Bank. P. 2002.
lenders; (c) counsel to the Official Committee of

PLEASE TAK NOTICE that on May 14,2009, the debtors and debtors-inpossession (collectively, the "Debtors") in the above-captioned case have filed the attached
Motion of the Debtors for a Supplemental Order (I) Authorizing the Debtors to Pay Additional
Pre

petition Taxes and (II) Authorizing the Bank to Honor and Process the Checks and Electronic

Transfers Related Thereto (the "Motion") with the Clerk ofthe United States Bankptcy Court
for the District of Delaware.

PLEASE TAK FURTHER NOTICE that any response or objection the

Motion must be fied on or before May 27, 2009 at 4:00 p.m. prevailng Eastern Time.

1 The Debtors in these cases, along with the last four digits of each of the Debtors' federal tax identification number, are: Pacific Energy Resources Ltd. (3442); Petrocal Acquisition Corp. (6249); Pacific Energy Alaska Holdings, LLC (tax LD. # not available); Cameros Acquisition Corp. (5866); Pacific Energy Alaska Operating LLC (7021); San Pedro Bay Pipeline Company (1234); Cameros Energy, Inc. (9487); and Gotland Oil, Inc. (5463). The mailing address for all of the Debtors is 111 W. Ocean Boulevard, Suite 1240, Long Beach, CA 90802.

68773-001 \DOCS _DE: 148203.1

Objections or other responses to the Motion, if any, must also be served so that

they are received not later than May 27, 2009 at 4:00 p.m. prevailng Eastern time, by: (1)
Pachulski Stag Ziehl & Jones LLP, 919 North Market Street, 17th Floor, Wilmington, DE

19899-8705, Attn: Laura Davis Jones, Esq.; Fax: 302-652-4400, e-mail: ljones~pszjlaw.com
and (2) Pachulski Stang Ziehl & Jones LLP, 10100 Santa Monica Blvd., 11 th Floor, Los

Angeles, CA 90067-4100; Attn: Ira D. Kharasch, Esq; Fax: 310-201-0760, e-mail:

ikharash~pszjlaw.com; (b) counsel to the Lenders: Goldman Sachs (1) Bingham McCutchen,
399 Park Avenue, New York, NY 10022, Attn: Jeffrey Sabin, Esq.; Fax: 212-752-5378, e-mail:

jeffrey.sabin~bingham.com and (2) Bingham McCutchen, One Federal Street, Boston, MA

01221-1726, Attn: Amy Kyle, Fax: 617-345-5001, e-mail: amy.kyle~bingham.com and Silver
Point Finance: Skadden, Ars, Slate, Meagher & Flom, LLP, 333 West Wacker Drive, Chicago,

IL 60606-1285, Attn: Seth Jacobson, Esq.; Fax: 312-407-8511, e-mail:

seth.jacobson~skadden.com and (c) the Office of

the United States Trustee, J. Caleb Boggs

Federal Building, 844N. King Street, Suite 2207, Lock Box 35, Wilmington, Delaware 19801,
Attn: Joseph McMahon, Esq. and (d) counsel for the Official Committee of

Unsecured Creditors

(the "Committee"), Steptoe & Johnson LLP, 2121 Avenue of

the Stars, 28th Floor, Los Angeles,

CA 90067; Attn: Katherine C. Piper, Esq., Fax: (310) 734-3173, e-mail: kpiper~steptoe.com.

A HEARING ON THE MOTION WILL BE HELD BEFORE THE

HONORABLE KEVIN J. CARY AT THE UNITED STATES BANKRUPTCY COURT,

824 MAT STREET, FIFTH FLOOR, COURTROOM #5, WILMINGTON,
DELAWARE 19801 ON JUE 3, 2009 AT 1:00 P.M. PREVAILING EASTERN TIME.

68773-00 1 \DOCS_DE: 148203.1

IF YOU FAIL TO RESPOND IN ACCORDANCE WITH THIS NOTICE, THE

COURT MAY APPROVE THE MOTION WITHOUT FURTHER NOTICE OR HEARG.

Dated: May \ i. , 2009

PACHULSKI STANG ZIEHL & JONES LLP

a avis Jo s (DE Bar . 2436) Ira D. arasch (CA Bar N .109084

Scotta E. McFarland (DE ar No.4 4, CA Bar No. 165391)

Robert M. Saunders (CA No 26172)

James E. O'Neil (DE Bar No. 4042) Kathleen P. Makowski (DE Bar No. 3648)
919 North Market Street, 17th Floor

P.O. Box 8705 Wilmington, DE 19899-8705

Telephone: 302/652-4100

Facsimile: 310/652-4400
Email: liones~pszilaw.com

ikharasch~pszilaw.com smcfarland~pszilaw.com rsaunders~pszilaw.com

i oneil~pszilaw .com

kmakowski~szilaw.com
Counsel for Debtors and Debtors in Possession.

68773-001 \DOCS_DE: 148203.1

EXHIBIT A

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EXHIBIT B

Government Entity

Type
Approx. Amount

Address

State of Alaska Departent of Environmental

Conservation

Poluti:m Tax

410 Wiloughby Ave., Ste 303

Juneau, AK 99811-1800
Anchorage, AK 99501
Diamond Bar, CA 91765-0943 Sacramento, ca 94279-6147

01 S16charge Tax

State of Alaska General Fund South Coast Air Quality Board of EquiHzaion Franchise Tax Board

Emissions Tax

Sacramento, CA 94257-0511
Newrk, NJ 07101-4728

Delawre State Franchise Tax

Department of the Treasury
P.O. Box 54018

Slae Oil Tax Frachise Tax Frachise Tax Unclaimed Propert

Sacramento, CA 94250-5873 Ogden, UT 84201-0039

550 West 7th Ave., Ste 500 PO Box 4943 P.O. Box 942879 P.O. Box 942857 Division of Corprations P.O. Box 11728 P.O. Box 942850

State of California Unclaimed Propert Internal Revenue Service LA County Tax Collector

Income Tax Proert Tax

Los Angeles, CA 90054-0018

214,000

5,000 10,000 55,000 25,000 35,000 75,000 1,000 1,000 7,000

Total

Page 1 of 1

IN THE UNITED STATES BANKUPTCY COURT

In re: )
Upon consideration of

FOR THE DISTRICT OF DELAWAR

Chapter 11

) ) )

PACIFIC ENERGY RESOURCES LTD., et al.,i )

Debtors. )

Case No. 09-10785 (KJC) (Jointly Administered)

ORDER (I) AUTHORIZING THE DEBTORS TO PAY ADDITIONAL PREPETITION TAXS IN THE ORDINARY COURSE OF BUSINESS AN (II) AUTHORIZING THE BANK TO HONOR AN PROCESS THE
CHECKS AND ELECTRONIC TRANSFERS RELATED THERETO

the motion (the "Motion") 2 filed by the above captioned

debtors and debtors in possession (the "Debtors"), for an order (i) authorizing the Debtors to pay
additional prepetition taxes as set forth in the Motion in the ordinary course of

business and (ii)

authorizing the bank to honor and process the checks and electronic transfers related thereto and
it appearing that the Court has jurisdiction over this matter; and it appearing that notice of the

Motion as set forth therein is suffcient under the circumstances, and that no other or further
notice need be provided; and it further appearing that the relief requested in the Motion is in the

best interests of the Debtors and their estates and creditors; and after due deliberation and

suffcient cause appearing therefore, it is

The Debtors in these cases, along with the last four digits of each of the Debtors' federal tax identification number, are: Pacific Energy Resources Ltd. (3442); Petrocal Acquisition Corp. (6249); Pacific Energy Alaska Holdings, LLC (tax J.D. # not available); Cameros Acquisition Corp. (5866); Pacific Energy Alaska Operating LLC (7021); San Pedro Bay Pipeline Company (1234); Cameros Energy, Inc. (9487); and Gotland Oil, Inc. (5463). The mailing address for all of the Debtors is ILL W. Ocean Boulevard, Suite 1240, Long Beach, CA 90802.
2 Capitalized terms not otherwise defined shall have the meaning ascribed to them in the Motion.

00001-001 \DOCS_DE: 145782.1

ORDERED that the Motion is GRANTED; and it is fuher

ORDERED that the Debtors are authorized, in their sole discretion, to pay, in the
ordinary course of

business, the Additional Tax in the total amount not to exceed $84,000,

without further order of this Court; and it is further

ORDERED that the Debtors' depository bank shall be, and hereby is, authorized,

when requested by the Debtors in their sole discretion, to receive, process, honor, and pay the

checks or electronic transfers related to the payment of the Additional Taxes, provided that

suffcient funds are available in the account to make the payment; and it is further
ORDERED that nothing in the Motion or this Order shall be constred as
impairing the Debtors' right to contest the validity, priority or amount of

the Additional Taxes

and it is further

ORDERED that except as supplemented hereby, the order granting the Tax

Motion remains in full force and effect; and it is further

ORDERED that this Court shall retain

jurisdiction to hear and determine all

matters arising from or related to the implementation of this Order.

Dated: June _, 2009

The Honorable Kevin J. Carey

Chief

United States Bankptcy Judge

00001-001 \DOCS _DE: 145782.1

IN THE UNITED STATES BANUPTCY COURT

FOR THE DISTRICT OF DELAWAR

In re:

) )

Chapter 11

PACIFIC ENERGY RESOURCES LTD., et al., 1

Debtors.

) ) )

Case No. 09-10785 (KC) (Jointly Administered)

CERTIFICATE OF SERVICE
I, Kathleen P. Makowski, hereby certify that on the ,4~ay of

May 2009, T

caused a copy of

the following document to be served on the individuals on the attached service

list in the maner indicated:

Notice of Motion of the Debtors for a Supplemental Order (I)

Authorizing the Debtors to Pay Additional Prepetition Taxes and (II) Authorizing the Bank to Honor and Process the Checks and Electronic
Transfers Related Thereto

Motion of the Debtors for a Supplemental Order (I) Authorizing the Debtors to Pay Additional Prepetition Taxes and (II) Authorizing the Bank to Honor and Process the Checks and Electronic Transfers Related Thereto
(Proposed) Order (I) Authorizing the Debtors to Pay Additional Prepetition Taxes in the Ordinary Course of Business and (II) Authorizing the Bank to Honor and Process the Checks and Electronic
Transfers Related Thereto

1 The Debtors in these cases, along with the last four digits of each of

the Debtors' federal ta identification

number, are: Pacific Energy Resources Ltd. (3442); Petrocal Acquisition Corp. (6249); Pacific Energy Alaska

Holdings, LLC (tax LD. # not available); Cameros Acquisition Corp. (5866); Pacific Energy Alaska Operating LLC (7021); San Pedro Bay Pipeline Company (1234); Cameros Energy, Inc. (9487); and Gotland Oil, Inc. (5463). The mailng address for all of the Debtors is ILL W. Ocean Boulevard, Suite 1240, Long Beach, CA 90802.

68773-00 1 \DOCS_DE: 148200.2

Pacific Energy Resources Ltd.

Express Mail Delivery

Taxing Authorities Service List

Case No. 09-10785 Document No. 145798 v2 03 - Overnght Delivery
07 - Express Mail Delivery

Franchise Tax Board Franchise Tax P.O. Box 942857 Sacramento, CA 94257-0511
Express Mail Delivery

Overnight Delivery State of Alaska Deparment of

Environmental Conservation

Delaware State Franchise Tax Franchise Tax, Division of Corporations P.O. Box 11728
Newark, NJ 07101-4728
Express Mail Delivery

Pollution Tax 410 Wiloughby Ave., Ste 303 Juneau, AK 99811-1800

Overnight Delivery State of Alaska General Fund Oil Surcharge Tax 550 West 7th Ave., Ste 500 Anchorage, AK 99501
Overnight Delivery Internal Revenue Service
Income Tax
Deparment of

State of Californa Unclaimed Propert Franchise Tax, Division of Corporations P.O. Box 942850 Sacramento, CA 94250-5873
Express Mail Delivery

LA County Tax Collector Property Tax P.O. Box 54018 Los Angeles, CA 90054-0018

the Treasur

Ogden, UT 84201-0039
Express Mail Delivery

Delaware State Franchise Tax Franchise Tax Division of Corporations P.O. Box 11728
Newark, NJ 07101-4728
Express Mail Delivery

South Coast Air Quality

Emissions Tax

PO Box 4943 Diamond Bar, CA 91765-0943

Express Mail Delivery

Board of Equalization State Oil Tax P.O. Box 942879 Sacramento, CA 94279-6147

Pacific Energy Resources Ltd. 2002 Overnight Service List

Case No. 09-10785
Document No. 145901

12 - Hand Delivery 10 - Express Mail

30 - Overnight Delivery

Hand Delivery (United States Attorney) Ellen W. Slights, Esq. United States Attorney's Offce District of Delaware
1007 N. Orange Street, Suite 700

Wilmington, DE 19801
Hand Delivery (Counsel for the Debtors and Debtors in Possession) Ian S. Fredericks, Esquire Skadden Ars, Slate, Meagher & Flom LLP One Rodney Square P.O. Box 636 Wilmington, DE 19899 Hand Delivery (Counsel for J. Aron & Company) Don A. Beskrone, Esquire Amanda M. Winfree, Esquire Ashby & Geddes, P.A.
500 Delaware Avenue, 8th Floor

02 - FOREIGN Overnight Delivery

((Proposed) Counsel for Debtors) Laura Davis Jones, Esquire James E. O'Neil, Esquire Kathleen P. Makowski, Esquire Pachulski Stang Ziehl & Jones LLP 919 North Market Street, 17th Floor P.O. Box 8705 Wilmington, DE 19899-8705

Interoffice Pouch to Los Angeles ((Proposed) Counsel for Debtors) Robert M. Saunders, Esquire Ira D. Kharasch, Esquire Scotta E. McFarland, Esquire Pachulski Stang Ziehl & Jones LLP
10100 Santa Monica Blvd., 11 th Floor

Wilmington, DE 19899
Hand Delivery (Counsel for Union Oil Company of California, a California Corporation) Norman M. Monhait, Esquire Rosenthal, Monhait & Goddess, P A Citzens Ban Center, Suite 1401 919 Market Street, P.O. Box 1070 Wilmington, DE 19899 Hand Delivery (Counsel for Westchester Fire Insurance Company and Noble Energy Inc.) Tobey M. Daluz, Esquire Joshua E. Zugerman, Esquire Ballard Spah Andrews & Ingersoll, LLP
919 N. Market Street, 12th Floor

Los Angeles, CA 90067

Hand Delivery (United States Trustee) Joseph McMahon, Esquire Office of the United States Trustee J. Caleb Boggs Federal Building 844 North King Street, Suite 2207
Lockbox 35

Wilmington, DE 19801
Hand Delivery (Copy Service)
Parcels, Inc.

Vito i. DiMaio 230 N. Market Street Wilmington, DE 19801

Wilmington, DE 19801

Hand Delivery (Counsel for Oxy Long Beach Inc.) David L. Finger, Esquire
Finder, Slanina Liebesman, LLC

Express Mail Secretar of State

Division of Corporations Franchise Tax P.O. Box 7040 Dover, DE 19903

One Commerce Center

1201 N. Orange St., 7th Floor

Wilmington, DE 19801

Express Mail
Hand Delivery
(Official Committee of

Unsecured

Creditors) David B. Stratton, Esquire James C. Carignan, Esquire Pepper Hamilton LLP
Hercules Plaza, Suite 1500

Secretary of Treasury P.O. Box 7040 Dover, DE 19903

Express Mail
Internal Revenue Service P.O. Box 21126 Philadelphia, PA 19114-0326

1313 Market Street Wilmington, DE 19899

Express Mail
Hand Delivery (Counsel for Marathon Oil Company) Kevin J. Mangan, Esquire Womble Carlyle Sandridge & Rice, PLLC 222 Delaware Avenue, Suite 1501 Wilmington, DE 19801 Hand Delivery (Counsel for Cook Inlet Region, Inc.) Eric Lopez Schnabel, Esquire Dorsey & Whitney (Delaware) LLP
1105 North Market Street, Suite 16th Floor

Blue Shield of California Sherrie Russo P.O. Box 629014 EI Dorado Hils, CA 95762-9014

Express Mail
Pollard Wireline P.O. BOX 1360 Kenai, AK 99611

Express Mail
California Franchise Tax Board
Banptcy, BE MSA 345

Wilmington, DE 19801
Hand Delivery (Counsel for Area Energy LLC) Norman L. Pernck, Esquire Karen M. McKinley, Esquire Cole, Schotz, Meisel, Forman & Leonard, P.A. 500 Delaware Avenue, Suite 1410 Wilmington, DE 19801

P.O. Box 2952 Sacramento, CA 95812-2952

Express Mail
SWEPI LP

P.O. Box 576 Houston, TX 77001-0576

Express Mail
Linda Lautigar

Banptcy Coordinator
MMS / Denver Federal Center POBox 25165 Mail Stop 370B2 Denver, CO 80225

Express Mail
Kristina Engelbert RDI Royalty Distributors, Inc. PO Box 24116 Tempe, AZ 85285

Express Mail (Claims representative for the County of

Kern)

Overnight Delivery Mark Schonfeld, Esq. Regional Director Securities & Exchange Commission New York Regional Office 3 World Financial Center, Suite 400 New York, NY 10281-1022 Overnight Delivery Michael A. Berman, Esq. Securities & Exchange Commission Offce of General Counsel-Banptcy 100 F Street, N.E. Washington, DC 20549
Overnight Delivery Matthew Berry, Esquire Office of General Counsel Federal Communications Commission 445 1ih Street, S.W. Washington, DC 20554 Overnight Delivery Chevron Oil Company
Attn: Steven Lastraps

Attn: Banptcy Division

c/o Linda Delgado P.O. Box 579 Bakersfield, CA 93302

Overnight Delivery (United States Attorney General) Eric H. Holder, Jr. Office of the Attorney General U.S. Deparment of Justice 950 Pennsylvania Avenue, N.W. Washington, DC 20530-0001
Overnight Delivery Secretary of Treasury 15th & Pennsylvania Avenue, N.W. Washington, DC 20220 Overnight Delivery
Attn: Insolvency

3800 Centerpoint Drive, Suite 100 Anchorage, AK 99503

District Director Internal Revenue Service 31 Hopkins Plaza, Room 1150 Baltimore, MD 21201 Overnight Delivery Attn: Insolvency Internal Revenue Service 1352 Marows Road, 2nd Floor
Newark, DE 19711-5445

Overnight Delivery Aera Energy LLC 10000 Ming Avenue Bakersfield, CA 93311-1164 Overnight Delivery
Noble Energy, Inc.

100 Glenborough, Suite 100 Houston, TX 77067

Overnight Delivery (Counsel to Silver Point Finance) Seth Jacobs, Esquire

Ana Meresidis, Esquire

Skadden, Ars, Slate, Meagher & Flom, LLP 333 West Wacker Drive
Chicago,IL 60606-1285

Overnight Delivery (Counsel to Goldman Sachs) Jeffrey Sabin, Esquire Bingham McCutchen 399 Park Avenue New York, NY 10022 Overnight Delivery (Counsel to Goldman Sachs) Amy Kyle Bingham McCutchen (Boston) One Federal Street Boston, MA 01221-1726 Overnight Delivery (Counsel for Union Oil Company of California, a California Corporation) Cabot Christianson, Esquire Christianson & Spraker
911 West 8th Avenue, Suite 201

Overnight Delivery (Counsel to United States Deparment of Interior, including the Minerals
Management Service)

E. Kathleen Shahan, Esquire U.S. Deparment of Justice 1100 L Street, NW Washington, D.C. 20005
Overnight Delivery (Counsel for Westchester Fire Insurance Company) Robert McL. Boote, Esquire Ballard Spah Andrews & Ingersoll, LLP
1735 Market Street, 51 st Floor

Philadelphia, PA 19103
Overnight Delivery (Counsel for Rosecrans Energy, Ltd. And
Sherwin D. Y oelin)

Anchorage, AK 99501
Overnight Delivery MTGLQ Investors, L.P. 85 Broad Street New York, New York 10004 Overnight Delivery Goldman Sachs E&P Capital Attn: John K. Howie 1000 Louisiana, Suite 550 Houston, Texas 77002
Overnight Delivery SPCP Group, L.L.C.
Two Greenwich Plaza, 1 st Floor

John 1. Haris, Esquire Rachel M. Feiertag, Esquire Meyers, Nave, Riback, Silver & Wilson 333 South Grand Avenue, Suite 1670 Los Angeles, CA 90071
Overnight Delivery (Counsel for Oxy Long Beach Inc.) Richard M. Kremen, Esquire
Jodie E. Buchman, Esquire

DLA Piper LLP (US)

6225 Smith Avenue

Baltimore, MD 21209
Overnight Delivery (Counsel for Noble Energy Inc.) Rhett G. Campbell, Esquire Mitchell E. Ayer, Esquire Thompson & Knight LLP 333 Clay Street, Suite 3300 Houston, TX 77002

Greenwich, CT 06830

Overnight Delivery Seth E. Jacobson, Esquire L. Byron Vance III, Esquire Skadden, Ars, Slate, Meagher & Flom LLP 333 West Wacker Drive, Suite 2100 Chicago, IL 60606

Overnight Delivery

Unsecured Creditors) Francis J. Lawall, Esquire Pepper Hamilton LLP 3000 Two Logan Square Eighteenth & Arch Streets Philadelphia, PA 19103
(Official Committee of

Overnight Delivery (Counsel for DCFS Trust subservicer for

DCFS Trust)
Marin A. Mooney, Esquire

Deily, Mooney & Glastetter, LLP 8 Thurlow Terrace Albany, NY 12203

Overnight Delivery
(Official Committee of

Unsecured

Creditors)
Filberto Agusti, Esquire

Overnight Delivery (Counsel for Aera Energy LLC) Steven E. Rich, Esquire Mayer Brown LLP
350 South Grand Avenue, 25th Floor

Steven Reed, Esquire Joshua Taylor, Esquire Steptoe & Johnson LLP 1330 Connecticut Avenue NW Washington, DC 20036

Los Angeles, CA 90071

Foreign Overnight Delivery TSX Kerry D. Krochak, B.A., LL.B. Manager, Listed Issuer Services Toronto Stock Exchange 300 Fifth Avenue SA, 10th Floor Calgary, AB T2P 3C4 Foreign Overnight Delivery
(Transfer Agents)
Bernadette Vilarica

Overnight Delivery
(Offcial Committee of

Unsecured

Creditors) Robbin Itkin, Esquire Katherine Piper, Esquire Kelly Frazier, Esquire Steptoe & Johnson LLP 2121 Avenue of the Stars, 28th Floor Los Angeles, CA 90067

Relationship Manager, Client Services

Computershare Investor Services Inc.

Overnight Delivery (Counsel for Cook Inlet Region, Inc.)

Michael R. Mils, Esquire

510 Burard Street, 3rd Floor Vancouver, BC V6C 3B9

Dorsey & Whitney LLP

1031 W. 4th Ave., Suite 600

Anchorage, AK 99501
Overnight Delivery (Counsel for the State of Alaska) Lorenzo Marinuzzi, Esquire Morrison & Foerster LLP 1290 Avenue of the Americas New York, NY 10104