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COLLECTION ACTIVITY AND PCR

 

There are times when, because you have multiple tax issues with the Division, you may have more than one employee assigned to your account.  For example, you may have separate cases assigned to a Division employee from our Audit, Conference & Appeals (CAB), or Collection and Enforcement Activity Branches, or a case assigned to our authorized collection agency, Pioneer Credit Recovery (PCR).  As part of the collection process, these cases could include separate and distinct deficient (underpaid tax) and delinquent (unfiled returns) items.         

This overview will explain what happens when you have separate cases assigned to the Collection Activity Branch and to PCR.

If you fail to satisfy any portion of a tax liability after receiving routine billing notices, your account, whether you’re a business or an individual, is referred to PCR for collection.  If the debt remains unresolved, a Certificate of Debt (COD) is filed with the Clerk of the New Jersey Superior Court.  Once the COD has been filed, your case is returned to the Division’s Collection & Enforcement Branch. Your case may then be assigned to a Field Investigator who will pursue further collection action.  Because you were provided the opportunity to resolve your outstanding liability prior to the filing of the COD, these cases receive a higher priority in the collection process. For an overview of the Collection Activity Branch and the collection process.  

If you continue to be non-compliant (for example, you don’t pay the current tax year’s amount due), a new case will be created and will be referred to PCR for collection if the amount due isn’t paid timely.  This new case will follow the steps outlined in the PCR collection process.

When you have separate cases assigned to both a PCR caseworker and collection personnel, your PCR caseworker is only authorized to, for example, respond to inquiries and accept payment for items within their assigned case. 

PCR personnel aren’t authorized to approve payment plans, abatements, license renewals or any extension of time to make payments or file returns on the items included in the case(s) assigned to the Field Investigator.  Only the collection personnel assigned to the case can approve these requests.   

Please note that failure to resolve the outstanding case items assigned to either PCR or collection personnel will result in the filing of additional CODs.  

For additional information about the collection process.

Last Updated: Monday, 08/14/17



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