New Jersey Division of Taxation - Conference and Appeals Branch

Conference and Appeals

The Conference and Appeals Branch (CAB) conducts administrative conferences regarding disputed tax matters and works with the New Jersey Department of Law and Public Safety on cases in Tax Court involving the Division.

A taxpayer has the right to file a protest and request an informal conference, regarding any appealable finding or assessment by the Division of Taxation, within 90 days of a notice. The taxpayer must submit a protest in writing via mail, email, in-person, or fax. CAB then conducts an informal conference to provide those taxpayers with a way to resolve their tax dispute and issue a final determination on behalf of the Director.

The Branch consists of three sections:

Review Section

All incoming protests and appeals are reviewed to ensure they comply with relevant laws and regulations. This section decides if an individual has a legitimate protest and strives to resolve the disputed issue within 100 days of receiving the protest, whenever possible. The also pursue collection of any unprotested assessments during the time another assessment is being protested.

Risk Management Group

This group is part of the Review Section. It assesses the risk to the State concerning the collection of protested assessments. They determine whether there is risk that the taxpayer is unable to pay the liability or likely to fail to do so. If the section determines 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.

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 Section

Conferees within this section provide informal administrative hearings. After the hearing process and fair review, conferees issue the Division's final determinations on assessments, notices of individual responsibility for trust fund taxes, denials of refunds, as well as non-monetary determinations that deal with issues such as nexus, subjectivity, and the denial of claims by organizations claiming exempt status.

Appeals Section

A taxpayer may appeal a Final Determination to the Tax Court of New Jersey. The Appeals Section of the Branch manages these cases, acting as the Division's liaison with the Deputy Attorney General assigned to represent the Division in court.

CAB Helpful Resources