All incoming protests are screened by the Branch's Review Section for compliance with the statutory and regulatory provisions governing their administration. This section also endeavors to resolve the disputed matter, if at all possible, within 100 days of receipt of the protest. This is often accomplished in cooperation with the office that initiated the action being protested. (Appointment of Taxpayer Representative Form 74 kb)
Within the Review Section is the Risk Management Group 23 kb that determines whether the State is at risk relative to the collection of protested assessments. Taxpayers may be asked to pay the outstanding assessment, furnish a surety bond, or furnish a letter of credit to stay collection. Absent adequate surety, the filing of a Certificate of Debt and a "Finding of Responsible Person" will ensue.
Conferees within the Conferences Section 137 kb provide informal administrative hearings. After the hearing process, conferees issue the Division's final determinations on assessments, notices of individual responsibility for trust fund taxes, denials of refunds, as well as non-monetary determinations that deal with issues such as nexus, subjectivity and the denial of claims by organizations claiming exempt status. (Cancellation Policy 23 kb)
Final Determinations are appealable only to the Tax Court of New Jersey. The Appeals Section of the Branch tracks and manages these cases, acting as the Division's liaison with the Deputy Attorney General assigned to defend the Division of Taxation.