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Division of Taxation

Conference and Appeals Branch

Notice: Extension of Time to File Administrative Protests and Tax Court Appeals

New Jersey Supreme Court Chief Justice Stuart Rabner issued an order on March 19, 2020 , followed up by a more extensive Order on March 27, 2020 and a clarifying Order on April 6, 2020 , which extends the statutory 90-day timeframe within which individuals or businesses may file a N.J. Tax Court or N.J. County Boards of Taxation appeal, or an administrative protest with the N.J. Division of Taxation pursuant to the State Uniform Procedure Law (N.J.S.A. 54:49-18) until the later of May 1, 2020, or 30 days after a determination by the Governor that the State of Emergency declared under Executive Order No. 103 has ended.

The Conference and Appeals Branch (CAB) provides taxpayers with a way to resolve disputed tax matters by:

  • Conducting informal conferences (via letter, phone, or in-person); and
  • Issuing final determinations on behalf of the Director regarding tax disputes.

A taxpayer has the right to file a protest and request an informal conference, regarding any appealable finding or assessment, within 90 days of a notice. The taxpayer must submit a protest in writing via:

  • Mail;
  • Fax;
  • In–person delivery; or
  • Email:

A taxpayer can find information about how taxes are collected while a protest or appeal is pending by reading the Surety Process.

Additional information is available.

Review Section

  • Evaluates all incoming protests for compliance with laws regarding protests and appeals;
  • Decides if an individual has a legitimate protest; and
  • Pursues collection of any unprotested assessments during the time another assessment is being protested.
  • Determines whether there is a risk that the taxpayer is unable to pay the liability or likely to fail to do so. If the Section determines that there is a substantial risk, a taxpayer may be asked to:
    • Pay the outstanding assessment;
    • Furnish a surety bond; or
    • Furnish a letter of credit to stay collection.

Note: If the Division requests surety and the taxpayer fails to furnish a security bond, the Division can file a Certificate of Debt and, when appropriate, issue a "Finding of Responsible Person."

Conference Process

  • Provides informal conferences to taxpayers who wish to dispute a tax assessment;
  • Performs a fair review in order to reach a resolution of all tax matters;
  • Issues a Final Determination on tax assessments, refund denials, and miscellaneous or nonmonetary issues.

Payment Options

Appeal to Tax Court

A taxpayer may appeal a Final Determination to the Tax Court of New Jersey. The Appeals Section manages the case and works with the Deputy Attorney General assigned to represent the Division in court.

Contact Us

By Mail:
State of New Jersey
Division of Taxation
Conference and Appeals
PO Box 198
Trenton, NJ 08695-0198

Other Delivery Services:
State of New Jersey
Division of Taxation
Conference and Appeals Branch
3 John Fitch Way
Trenton, NJ 08695-0198

By Phone: 609-322-6056

By Fax: 609-633-2810

By Email:

Last Updated: Wednesday, 05/01/24