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:
“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.
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 64 kb, 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
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 74 kb or Form NJ-OTA-911 64 kb on file in order for us to assist you.