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Resolve a Specific Taxpayer Problem

The Office of the Taxpayer Advocate (OTA) is here to help taxpayers who have tried to resolve their tax problem with the Division of Taxation using all available administrative options but have not been able to do so, or whose problem creates undue hardship.

Case Acceptance Guidelines

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

We follow these guidelines to identify cases eligible for OTA assistance:

  • You face a threat of immediate adverse action for a disputed liability, or you believe that you did not receive adequate notification of the Division’s actions or that the Division’s actions are unwarranted, unfair, or illegal.
  • You have experienced a delay of more than 75 days to resolve a tax account problem or in receiving a response to an inquiry to the Division. At this time, the OTA is not considering inquiries involving the New Jersey Earned Income Tax Credit (NJ EITC). All inquiries concerning NJ EITC should be referred to the address shown on the notice that was mailed to you or you can contact the Division’s Customer Service Center at (609) 292-6400 for assistance.
  • You are experiencing undue hardship or are about to suffer undue hardship.
“Undue hardship” means that the taxpayer faces a threat of immediate adverse action, or is experiencing or is about to experience undue economic harm resulting from the way in which the tax laws, regulations or policies are being administered by the Division of Taxation. Personal or economic inconvenience is not considered to be “undue hardship” and is not sufficient to trigger the assistance of the OTA.

The Office of the Taxpayer Advocate will only accept a case when the taxpayer has done everything they were supposed to do. If you are currently assigned to a caseworker, all relevant documentation and inquiries should be directed to them. If you have received a billing notice or a notice from the Division requesting documentation, please respond to the return address on your notice.

General tax inquiries should be made to the appropriate section of the Division of Taxation. See Contact Us for more information on general inquiries.

Inquiries concerning deficiency/delinquency notices should be directed to the e-mail address, phone number, or mailing address on the notice.

PIN requests for business tax filings can be made online.

How to Request Assistance From the OTA

Submit your Request by Mail or Fax

If you meet the above criteria, please complete Form NJ-OTA-911, Request for Assistance from the Office of the Taxpayer Advocate, and mail or fax it to:

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

Designate a Representative

You can authorize someone, such as a tax preparer, to work with our office to receive your confidential tax information and, if you choose, make legally binding decisions on your behalf.  See Form NJ-OTA-911, Request for Assistance from the Office of the Taxpayer Advocate

The OTA is bound by the same confidentiality rules in the State Tax Uniform Procedure Law (N.J.S.A. 54:50-8 and N.J.S.A. 54:50-9); the Internal Revenue Code (U.S.C. 6103, 7213), and the State ethics guidelines and procedures required of all other Taxation employees.

If you are a tax practitioner and wish to represent your client regarding their tax problem, we must have a completed Power of Attorney or Form NJ-OTA-911 (same link as above) on file in order for us to assist you.

Last Updated: Tuesday, 07/21/15

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