NJ Division of Taxation

Office of the Taxpayer Advocate

The Office of the Taxpayer Advocate (OTA) is an independent office within the New Jersey Division of Taxation. The OTA was created to ensure that all taxpayers are accorded fair and equitable treatment under the tax law of this State and to ensure that no taxpayer should suffer undue hardship as a result of action or inaction by the Division.

We will only accept a case when you have tried to do everything you were supposed to do. This means you must first try resolving the tax issue with the Division of Taxation. But if you are having a tax problem that you have not been able to resolve on your own, we may be able to help.

OTA cannot assist if:

Your problem results from a determination or action of another State department, agency, or the Internal Revenue Service (IRS);
Your tax issue is currently assigned to a caseworker, all relevant documentation and inquiries should be directed to them.
You have received a billing notice or a notice from the Division requesting documentation, please respond to the return address on your notice.
Your inquiry is for a reversal of a legal or technical tax determination or a review of an unfavorable Conference and Appeals decision, Tax Court decision, or other judicial determination.
You have a Business Tax PIN requests or are looking for general information.

Case Acceptance Reasons

120-Day or More Delay

You have experienced a delay of more than 120 days to resolve a tax account problem or in receiving a response to an inquiry to the Division. In general, a refund inquiry will not meet the case acceptance guidelines. Refund inquiries should be directed to the Division's Customer Service Center. In addition, inquiries involving New Jersey Earned Income Tax Credit (NJ EITC) should refer to the address shown on the notice that was mailed to you or you can contact the Division's Customer Service Center for assistance.

Unwarranted Actions

You believe that you did not receive adequate notification of the Division's actions, or that the Division's actions are unwarranted or illegal.

Documented Hardship

You are facing a hardship as a result of the Division's action or inaction. Personal or economic inconvenience is not sufficient to trigger assistance from the OTA. Documented hardship means that you are facing a threat of immediate adverse action, or are experiencing or are about to experience economic harm resulting from the way in which the tax laws, regulations, or policies are being administered by the Division of Taxation. You must be able to demonstrate the hardship with documentation and case acceptance is determined on a case-by-case basis.

Law, Regulation, or Policy Issue

You believe the tax laws, regulations, or policies are being administered unfairly or have impaired (or will impair) your rights.

Unsatisfactory Procedure/Systemic Issue

You believe a Division system or procedure has failed to operate or resolve your problem as intended.

Exhausted All Other Administrative Remedies

You have been unable to resolve a State tax issue through normal channels. You must have exhausted all administrative remedies provided by the Division before contacting the OTA.

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Division of Taxation

Office of the Taxpayer Advocate

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