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Office of the Taxpayer Advocate

The Office of the Taxpayer Advocate (OTA) provides an avenue of independent review for taxpayers with State tax problems that they have been unable to resolve through normal channels or who are facing “undue hardship” as a result of action or inaction by the Division of Taxation. The OTA can only assist taxpayers whose problems fall within the Division of Taxation's jurisdiction. The OTA cannot assist with problems that result from a determination or action of another State department or agency or from tax notices or determinations that were issued by the Internal Revenue Service (IRS).  If you received a notice from the IRS and would like to contact their Tax Advocate Service (TAS) for assistance, please visit their website at TAS – Your Voice at the IRS.

The OTA is not intended as a substitute for, or to circumvent or replace, established procedures or the formal appeals process. It is only when those procedures don’t work properly that the OTA can intercede.

The OTA is also tasked with identifying and proposing solutions and changes for systemic problems that increase the burden on, or create problems for taxpayers. Where appropriate, the OTA will recommend administrative or legislative changes to resolve, alleviate, and/or mitigate identified problems.

Please visit the following web pages for information regarding:

NJ Taxpayers' Bill of Rights
Preparing for Your Protest and Conference in New Jersey
NJ State Tax Audit – Your Rights and Responsibilities


The OTA is never the first step in resolving a taxpayer’s problem. The taxpayer must have tried to resolve their tax problem with the Division on their own before contacting the OTA. Some tax issues can be resolved through the Division’s Customer Service Center (CSC).  See Customer Service Center for more information about the CSC, including the Tax Practitioner’s Hotlines.

The OTA does not limit cases that we accept by tax type, provided our case acceptance guidelines are met.

The OTA will work with appropriate Division personnel and the taxpayer (or their representative) to resolve issues as quickly as possible.

The OTA can:

  • Provide free and independent assistance to taxpayers.
  • Assist taxpayers whose unresolved NJ tax problems are causing undue hardship.
  • Help taxpayers who have been unable to resolve protracted NJ tax problems through normal channels.
  • Identify systemic problems, including those that compromise taxpayer rights or unduly burden taxpayers.
  • Recommend administrative and legislative reforms as necessary.
The OTA cannot:
  • Reverse legal or technical tax determinations.
  • Bypass the normal channels of problem resolution.
  • Accept requests for assistance when an administrative or formal appeal procedure should be used.
  • Accept routine inquiries that have not been previously addressed by the appropriate Division office or resource.
  • Accept requests for assistance with tax problems that are a result of actions or determinations of another State department or agency.
  • Waive business tax or income tax filing requirements as prescribed by law.
Contact us to:

How to contact the Office of the Taxpayer Advocate

State of New Jersey
Division of Taxation
Office of the Taxpayer Advocate (OTA)
P.O. Box 240
Trenton, NJ 08695-0240
Fax: (609) 984-5491
Please note: E-mails sent to this address are not sent through a secure server. We recommend that you do not include your full social security number. The OTA will contact you if additional information is needed.

Last Updated: Thursday, 10/20/16

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