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2005-102

- Final Decision
- Supplemental Findings and Recommendations
- Interim Order
- In Camera Findings and Recommendations
- Interim Decision on Access
- Findings and Recommendations of Executive Director
- Administrative Case Disposition

Final Decision

March 28, 2007 Government Records Council Meeting

 

John McCormack

    Complainant

         v.

NJ Department of Treasury

    Custodian of Record

Complaint No. 2005-102

 

 

 

At the March 28, 2007 public meeting, the Government Records Council (“Council”) considered the March 23, 2007 Supplemental Findings and Recommendations of the Executive Director and all related documentation submitted by the parties.  The Council voted unanimously to adopt the entirety of said findings and recommendations. The Council, therefore, finds that the Custodian has complied with the Council’s Interim Order of February 28, 2007.

 

This is the final administrative determination in this matter. Any further review should be pursued in the Appellate Division of the Superior Court of New Jersey within forty-five (45) days. Information about the appeals process can be obtained from the Appellate Division Clerk’s Office, Hughes Justice Complex, 25 W. Market St., PO Box 006, Trenton, NJ 08625-0006.  Proper service of submissions pursuant to any appeal is to be made to the Council in care of the Executive Director at the State of New Jersey Government Records Council, 101 South Broad Street, PO Box 819, Trenton, NJ 08625-0819. 

 

 

Final Decision Rendered by the

Government Records Council

On The 28th Day of March, 2007

 

 

 



Vincent P. Maltese, Chairman
Government Records Council

 

I attest the foregoing is a true and accurate record of the Government Records Council.

 

Government Records Council 

 

Decision Distribution Date:  April 2, 2007

 

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Supplemental Findings and Recommendations

 

Supplemental Findings and Recommendations of the Executive Director

March 28, 2007 Council Meeting

 

John McCormack[1]

      Complainant

 

               v.

 

New Jersey Department of Treasury[2]

      Custodian of Records

GRC Complaint No. 2005-102

 

 

Records Relevant to Complaint:

            Copies of monthly reports for the period May 2004 to April 2005 submitted by both Edward Scheingold and Charline Coughlin to Assistant Director Karen Wood and like reports for the same period submitted by Karen Wood to the Director and/or Deputy Director of the Division of Taxation.

Request Made: April 22, 2005

Response Made: May 3, 2005

Custodian:  Maureen Adams

GRC Complaint Filed: May 6, 2005

 

Background

 

February 28, 2007

            Government Records Council’s (“Council”) Interim Order. At its February 28, 2007 public meeting, the Council considered the February 21, 2007 In Camera Findings and Recommendations of the Executive Director and all related documentation submitted by the parties. The Council voted unanimously to adopt the entirety of said findings and recommendations.  The Council, therefore, found that: regarding the Monthly Activity Reports and NJ Division of Taxation Technical Services Activity Report:

  1. May 2004 Monthly Activity Report (TRE 006-TRE 0012): The Custodian has not provided a lawful basis for denial of access for the entire May 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not advisory, consultative and deliberative (“ACD material”) material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material. These portions of the report are indicated in above section.
  2. NJ Division of Taxation Memorandum – Technical Services Activity Report – May, 2004 (TRE 0013-TRE 0016): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – May, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  3. June 2004 Monthly Activity Report (TRE 0017-TRE 0022): The Custodian has not provided a lawful basis for denial of access for the entire June 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  4. NJ Division of Taxation Memorandum – Technical Services Activity Report – June, 2004 (TRE 0023-TRE 0026): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – June, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  5. July 2004 Monthly Activity Report (TRE 0027-TRE 0032): The Custodian has not provided a lawful basis for denial of access for the entire July 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in the above section. These portions of the report are indicated in above section.
  6. NJ Division of Taxation Memorandum – Technical Services Activity Report – July, 2004 (TRE 0033-TRE 0038): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – July, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material. These portions of the report are indicated in above section.
  7. August 2004 Monthly Activity Report (TRE 0039-TRE 0044): The Custodian has not provided a lawful basis for denial of access for the entire August 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material. These portions of the report are indicated in above section.
  8. NJ Division of Taxation Memorandum – Technical Services Activity Report – August, 2004 (TRE 0045-TRE 0048): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – August, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  9. September 2004 Monthly Activity Report (TRE 0049-TRE 0054): The Custodian has not provided a lawful basis for denial of access for the entire September 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material. These portions of the report are indicated in above section.
  10. NJ Division of Taxation Memorandum – Technical Services Activity Report – September, 2004 (TRE 0055-TRE 0058): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – September, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  11. October 2004 Monthly Activity Report (TRE 0059-TRE 0065): The Custodian has not provided a lawful basis for denial of access for the entire October 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material. These portions of the report are indicated in above section. 
  12. NJ Division of Taxation Memorandum – Technical Services Activity Report – October, 2004 (TRE 0066-TRE 0072): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – October, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  13. November 2004 Monthly Activity Report (TRE 0073-TRE 0079): The Custodian has not provided a lawful basis for denial of access for the entire November 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  14. NJ Division of Taxation Memorandum – Technical Services Activity Report – November, 2004 (TRE 0080-TRE 0082): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – November, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material. These portions of the report are indicated in above section. 
  15. December 2004 Monthly Activity Report (TRE 0083-TRE 0090): The Custodian has not provided a lawful basis for denial of access for the entire December 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  16. NJ Division of Taxation Memorandum – Technical Services Activity Report – December, 2004 (TRE 0091-TRE 0093): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – December, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  17. January 2005 Monthly Activity Report, Field and Outreach (TRE 0094-TRE 0097): The Custodian has not provided a lawful basis for denial of access for the entire January 2005 “Monthly Activity Report, Field and Outreach.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material. These portions of the report are indicated in above section. 
  18. January 2005 Monthly Activity Report (TRE 0098-TRE 00105): The Custodian has not provided a lawful basis for denial of access for the entire January 2005 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material. These portions of the report are indicated in above section.
  19. NJ Division of Taxation Memorandum – Technical Services Activity Report – January, 2005 (TRE 00106-TRE 00108): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – January, 2005.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material. These portions of the report are indicated in above section. 
  20. February 2005 Monthly Activity Report, Field and Outreach (TRE 00109-TRE 00112): The Custodian has not provided a lawful basis for denial of access for the entire February 2005 “Monthly Activity Report, Field and Outreach” In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  21. February 2005 Monthly Activity Report (TRE 00113-TRE 00120): The Custodian has not provided a lawful basis for denial of access for the entire February 2005 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  22. NJ Division of Taxation Memorandum – Technical Services Activity Report – February, 2005 (TRE 00121-TRE 00123): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – February, 2005.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  23. March 2005 Monthly Activity Report, Field and Outreach (TRE 00124-TRE 00136): The Custodian has not provided a lawful basis for denial of access for the entire March 2005 “Monthly Activity Report, Field and Outreach” In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  24. March 2005 Monthly Activity Report (TRE 00137-TRE 00143): The Custodian has not provided a lawful basis for denial of access for the entire March 2005 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  25. NJ Division of Taxation Memorandum – Technical Services Activity Report – March, 2005 (TRE 00144-TRE 00151): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – March, 2005.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  26. April 2005 Monthly Activity Report, Field and Outreach (TRE 00152-TRE 00155): The Custodian has not provided a lawful basis for denial of access for the entire April 2005 “Monthly Activity Report, Field and Outreach” In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  27. April 2005 Monthly Activity Report (TRE 00156-TRE 00159): The Custodian has not provided a lawful basis for denial of access for the entire April 2005 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in the above section.
  28. NJ Division of Taxation Memorandum – Technical Services Activity Report – April, 2005 (TRE 00160-TRE 00165): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – April, 2005.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in the above section.
  29. May 2004 Monthly Activity Report (TRE 00166-TRE 00172): The Custodian has not provided a lawful basis for denial of access for the entire May, 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in the above section.
  30. The Custodian shall comply with “1. – 29.” within five (5) business days from receipt of this decision on the basis of the Council’s above determination and provide certified confirmation, in accordance with N.J. Court Rule 1:4-4, to the Executive Director that the Custodian has complied with the Council’s decision.

March 2, 2007

Council’s Interim Order distributed to the parties, accompanied by a letter which specifies that requests for a stay of the effective date of the Interim Order must be made prior to the last day by which action was to have been taken in accordance with the Interim Order. Requests for a stay must be in writing, contemporaneously served upon all parties, and must include a detailed statement of the reasons why the stay should be granted.

 

March 2, 2007

            Letter sent via facsimile to the Council from Custodian’s counsel requesting a ten (10) business day extension of time to comply with the Interim Order. Custodian’s counsel states that she is newly assigned to the case and will be out of the office on vacation on March 5, 2007.

 

March 2, 2007

            Letter sent via facsimile from the Council to Custodian’s counsel granting a total of ten (10) business days, or until Friday, March 16, 2007, to comply with the Interim Order.

 

March 13, 2007

            Letter sent via facsimile to the Council from Custodian’s counsel requesting an additional five (5) business day extension to comply with the Interim Order because Custodian’s counsel is finding it difficult to locate a Bates stamped copy of the documents that will correspond to the references in the Council’s Interim Order.

 

March 14, 2007

            E-mail from the Complainant to the Council objecting to any additional extension of time for Custodian to comply with the Interim Order.

 

March 14, 2007

            E-mail from the Council to the parties acknowledging the Complainant’s objection and granting an extension of time until Friday, March 23, 2007 for Custodian to comply with the Interim Order.

 

Analysis

 

Whether the Custodian complied with the Council’s February 28, 2007 Interim Order?

 

            The Interim Order required the Custodian to provide the Complainant portions of the requested documents within five (5) business days from receipt of the decision. On March 2, 2007, the Custodian requested a ten (10) business day extension of time to comply with the Interim Order. On March 13, 2007, the Custodian requested an additional five (5) day extension of time to comply with the Interim Order. On March 14, 2007, the Complainant objected to any additional extension of time for the Custodian to comply with the Interim Order. On March 14, 2007, the Council granted the Custodian an extension of time to Friday, March 23, 2007 to comply with the Interim Order.

 

            The Custodian’s March 2, 2007 and March 13, 2007 requests for an extension of time to comply with the Interim Order were timely filed and served upon the Complainant. The Custodian alleged substantial facts supporting the petition for an extension of time. The Council exercised its discretion in granting the Custodian an extension of time to Friday, March 23, 2007 to comply with the Interim Order.

 

            On March 23, 2007, the Custodian provided the documents specified in the Council’s Interim Order by overnight mail to the Complainant. Therefore, the Custodian has complied with the Council’s Interim Order of February 28, 2007.

 

 

Conclusions and Recommendations

 

The Executive Director respectfully recommends the Council find that the Custodian has complied with the Council’s Interim Order of February 28, 2007.

 

Prepared By:   

                        Karyn Gordon, Esq.

                        In House Counsel            

 

 

 

Approved By:

Catherine Starghill, Esq.

Executive Director

 

 

March 23, 2007


[1] No legal representation in record.

[2] Deputy Attorney General Sharon D. Dickerson on behalf of the NJ Attorney General. 

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Interim Order

February 28, 2007 Government Records Council Meeting

 

John McCormack

    Complainant

         v.

NJ Department of Treasury

    Custodian of Record

Complaint No. 2005-102

 

 

 

At the February 28, 2007 public meeting, the Government Records Council (“Council”) considered the February 21, 2007 In Camera Findings and Recommendations of the Executive Director and all related documentation submitted by the parties.  The Council voted unanimously to adopt the entirety of said findings and recommendations. The Council, therefore, finds that regarding the Monthly Activity Reports and NJ Division of Taxation Technical Services Activity Report:

  1. May 2004 Monthly Activity Report (TRE 006-TRE 0012): The Custodian has not provided a lawful basis for denial of access for the entire May 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not advisory, consultative and deliberative (“ACD material”) material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material. These portions of the report are indicated in above section.
  2. NJ Division of Taxation Memorandum – Technical Services Activity Report – May, 2004 (TRE 0013-TRE 0016): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – May, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  3. June 2004 Monthly Activity Report (TRE 0017-TRE 0022): The Custodian has not provided a lawful basis for denial of access for the entire June 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  4. NJ Division of Taxation Memorandum – Technical Services Activity Report – June, 2004 (TRE 0023-TRE 0026): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – June, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  5. July 2004 Monthly Activity Report (TRE 0027-TRE 0032): The Custodian has not provided a lawful basis for denial of access for the entire July 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in the above section. These portions of the report are indicated in above section.
  6. NJ Division of Taxation Memorandum – Technical Services Activity Report – July, 2004 (TRE 0033-TRE 0038): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – July, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material. These portions of the report are indicated in above section.
  7. August 2004 Monthly Activity Report (TRE 0039-TRE 0044): The Custodian has not provided a lawful basis for denial of access for the entire August 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material. These portions of the report are indicated in above section.
  8. NJ Division of Taxation Memorandum – Technical Services Activity Report – August, 2004 (TRE 0045-TRE 0048): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – August, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  9. September 2004 Monthly Activity Report (TRE 0049-TRE 0054): The Custodian has not provided a lawful basis for denial of access for the entire September 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material. These portions of the report are indicated in above section.
  10. NJ Division of Taxation Memorandum – Technical Services Activity Report – September, 2004 (TRE 0055-TRE 0058): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – September, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  11. October 2004 Monthly Activity Report (TRE 0059-TRE 0065): The Custodian has not provided a lawful basis for denial of access for the entire October 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material. These portions of the report are indicated in above section. 
  12. NJ Division of Taxation Memorandum – Technical Services Activity Report – October, 2004 (TRE 0066-TRE 0072): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – October, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  13. November 2004 Monthly Activity Report (TRE 0073-TRE 0079): The Custodian has not provided a lawful basis for denial of access for the entire November 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  14. NJ Division of Taxation Memorandum – Technical Services Activity Report – November, 2004 (TRE 0080-TRE 0082): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – November, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material. These portions of the report are indicated in above section. 
  15. December 2004 Monthly Activity Report (TRE 0083-TRE 0090): The Custodian has not provided a lawful basis for denial of access for the entire December 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  16. NJ Division of Taxation Memorandum – Technical Services Activity Report – December, 2004 (TRE 0091-TRE 0093): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – December, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  17. January 2005 Monthly Activity Report, Field and Outreach (TRE 0094-TRE 0097): The Custodian has not provided a lawful basis for denial of access for the entire January 2005 “Monthly Activity Report, Field and Outreach”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material. These portions of the report are indicated in above section. 
  18. January 2005 Monthly Activity Report (TRE 0098-TRE 00105): The Custodian has not provided a lawful basis for denial of access for the entire January 2005 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material. These portions of the report are indicated in above section.
  19. NJ Division of Taxation Memorandum – Technical Services Activity Report – January, 2005 (TRE 00106-TRE 00108): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – January, 2005.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material. These portions of the report are indicated in above section. 
  20. February 2005 Monthly Activity Report, Field and Outreach (TRE 00109-TRE 00112): The Custodian has not provided a lawful basis for denial of access for the entire February 2005 “Monthly Activity Report, Field and Outreach” In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  21. February 2005 Monthly Activity Report (TRE 00113-TRE 00120): The Custodian has not provided a lawful basis for denial of access for the entire February 2005 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  22. NJ Division of Taxation Memorandum – Technical Services Activity Report – February, 2005 (TRE 00121-TRE 00123): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – February, 2005.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  23. March 2005 Monthly Activity Report, Field and Outreach (TRE 00124-TRE 00136): The Custodian has not provided a lawful basis for denial of access for the entire March 2005 “Monthly Activity Report, Field and Outreach” In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  24. March 2005 Monthly Activity Report (TRE 00137-TRE 00143): The Custodian has not provided a lawful basis for denial of access for the entire March 2005 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  25. NJ Division of Taxation Memorandum – Technical Services Activity Report – March, 2005 (TRE 00144-TRE 00151): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – March, 2005.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  26. April 2005 Monthly Activity Report, Field and Outreach (TRE 00152-TRE 00155): The Custodian has not provided a lawful basis for denial of access for the entire April 2005 “Monthly Activity Report, Field and Outreach” In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.
  27. April 2005 Monthly Activity Report (TRE 00156-TRE 00159): The Custodian has not provided a lawful basis for denial of access for the entire April 2005 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in the above section.
  28. NJ Division of Taxation Memorandum – Technical Services Activity Report – April, 2005 (TRE 00160-TRE 00165): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – April, 2005.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in the above section.
  29. May 2004 Monthly Activity Report (TRE 00166-TRE 00172): The Custodian has not provided a lawful basis for denial of access for the entire May, 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in the above section.
  30. The Custodian shall comply with “1. - 29.” within five (5) business days from receipt of this decision on the basis of the Council’s above determination and provide certified confirmation , in accordance with N.J. Court Rule 1:4-4, to the Executive Director that the Custodian has complied with the Council’s decision.

 

Interim Order Rendered by the

Government Records Council

On The 28th Day of February 2007

 

Robin Berg Tabakin, Vice Chairman & Secretary
Government Records Council

 

I attest the foregoing is a true and accurate record of the Government Records Council.

 


Kathryn Forsyth

Government Records Council 

 

Decision Distribution Date:  March 2, 2007

 

 

 

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In Camera Findings and Recommendations

In Camera Findings and Recommendations of the Executive Director

February 28, 2007 Council Meeting

 

John McCormack[1]                                                                 GRC Complaint No. 2005-102

Complainant

 

            v.

 

NJ Department of Treasury[2]

Custodian of Records

 

 

Records Relevant to Complaint:

Copies of monthly reports for the period May 2004 to April 2005 submitted by both Edward Scheingold and Charline Coughlin to Assistant Director Karen Wood and like reports for the same period submitted by Karen Wood to the Director and/or Deputy Director of the Division of Taxation.

Custodian:  Maureen Adams[3]

Request Made: April 22, 2005 

Response Made: May 3, 2005

GRC Complaint filed: May 6, 2005

 

Background

 

November 10, 2005

            Government Records Council’s (“Council”) Interim Order. At its November 10, 2005 public meeting, the Council considered the November 4, 2005 Findings and Recommendations of the Executive Director and all related documentation submitted by the parties. The Council voted unanimously to adopt the entirety of said findings and recommendations.  The Council, therefore, found that:

 

  1. Based on the fact that, while the Custodian’s reasons for denying access to the requested monthly reports are compelling there is insufficient evidence to determine if the documents are exempt from access. Therefore, the Council will conduct an in camera inspection of the requested reports.

 

  1. In view of the facts that the Custodian in this case did inform the Complainant as to the reasons for the Denial of Access and there is no evidence that the Custodian’s actions “had a positive element of conscious wrongdoing” or were, “intentional and deliberate, with knowledge of their wrongfulness, and not merely negligent, heedless or unintentional” it is concluded that the Custodian’s actions do not rise to the level of a knowing and willful violation of the OPRA and unreasonable denial of access under the totality of the circumstances.

 

November 21, 2005

            Council’s Interim Order distributed to the parties.

 

November 29, 2005

            Certification from the Custodian to the GRC with the unredacted documents and document index enclosed.  The Custodian certifies that the enclosed documents are those ordered by the Council to be submitted for an in camera review. 

 

Analysis

 

Whether the Custodian properly denied access to the requested monthly reports pursuant to N.J.S.A. 2A:84A-27 and OPRA?

 

OPRA defines a government record as:

 

“… any paper, written or printed book, document, drawing, map, plan, photograph, microfilm, data processed or image processed document, information stored or maintained electronically or by sound-recording or in a similar device, or any copy thereof, that has been made, maintained or kept on file … or that has been received in the course of his or its official business … The terms shall not include inter-agency or intra-agency advisory, consultative, or deliberative material.” (Emphasis added.) N.J.S.A. 47:1A-1.1.

 

OPRA states that:

 

“[a] government record shall not include the following information which is deemed to be confidential for the purposes of [OPRA] as amended and supplemented…information generated by or on behalf of public employers or public employees in connection with… any record within the attorney-client privilege… collective negotiations, including documents and statements of strategy or negotiating position…” (Emphasis added.) N.J.S.A. 47:1A-1.1.

 

OPRA excludes from the definition of a government record “inter-agency or intra-agency advisory, consultative or deliberative material.”  N.J.S.A. 47:1A-1.1.  

 

It is evident that this phrase is intended to exclude, from the definition of a government record, the types of documents that are the subject of the “deliberative process privilege.”  That privilege has long been recognized by federal courts.  See Kaiser Alum. & Chem. Corp. v. United States, 157 F. Supp. 939 (1958); NLRB v. Sears, Roebuck, & Co., 421 U.S. 132, 150 (1975).  It has also been codified in the federal Freedom of Information Act (“FOIA”).  5 U.S.C. §552(b)(5).  Most recently, the New Jersey Supreme Court adopted the privilege.  In re Liquidation of Integrity Ins. Co., 165 N.J. 75 (2000). 

 

The judiciary set forth the legal standard for applying the deliberative process privilege as follows:

                                             

 The initial burden falls on the government agency to establish that matters are both pre-decisional and deliberative.

Pre-decisional means that the records were generated before an agency adopted or reached its decision or policy.

 

Deliberative means that the record contains opinions, recommendations, or advice about agency policies or decisions.

 

Deliberative materials do not include purely factual materials.

 

Where factual information is contained in a record that is deliberative, such information must be produced so long as the factual material can be separated from its deliberative context.

 

The exemption covers recommendations, draft documents, proposals, suggestions, and other subjective documents which reflect the personal opinions of the writer rather than the policy of the agency.

 

Documents which are protected by the privilege are those which would inaccurately reflect or prematurely disclose the views of the agency, suggesting as agency position that which is only a personal position.

 

To test whether disclosure of a document is likely to adversely affect the purposes of the privilege, courts ask themselves whether the document is so candid or personal in nature that public disclosure is likely in the future to stifle honest and frank communications within the agency.


The Custodian in this case has asserted that the requested Monthly Activity Reports and NJ Division of Taxation Technical Services Activity Reports cannot be disclosed pursuant to N.J.S.A. 47:1A-1.1, because the documents contain information protected as intra-agency advisory, consultive or deliberative material.

 

After completing the in camera inspection of the Monthly Activity Reports and NJ Division of Taxation Technical Services Activity Reports, the Council should find that:

 

May 2004 Monthly Activity Report (TRE 006-TRE 0012): The Custodian has not provided a lawful basis for denial of access for the entire May 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not advisory, consultative and deliberative (“ACD material”) material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are as follows:

 

TRE 006, last sentence of heading “A. NJ SAVER” is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains opinions regarding future plans for the Department’s “SAVER” program.

 

TRE 006, all of heading “B.  New Trainees” is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains opinions regarding the employment status and performance of several Department employees.

 

TRE 007, the first two paragraphs are exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions regarding the employment status and performance of several Department employees.  This portion of the report is also pre-decisional in that it was generated before the Department adopted or reached its decision regarding the employment status of the Department employees in question.

 

TRE 007, all but the first sentence of heading “C.  Intermittent Conversions” is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions regarding the employment status and performance of several Department employees.

 

TRE 008, the first sentence of heading “E.  Sales and Use Tax TeleFile” is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions regarding the performance of the Department’s Sales and Use Tax EZ TeleFile System.

 

TRE 009, paragraphs five (5) and seven (7) of heading “F.  Application Development/Rollover/Performance” are exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains opinions regarding the performance of the Department’s e-mail and document management systems.  This portion of the report is also pre-decisional in that it was generated before the Department adopted or reached its decision regarding the use of an alternative e-mail management system.          

     

TRE 009, the second and fourth sentences of heading “G.  GITER and Paperless Filing” are exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinions regarding (1) the Department’s efforts to obtain computer equipment; and (2) the merits of specific employee’s job performance.  

 

TRE 0010, the third sentence of paragraph one (1) of heading “H.  Contracts/Funding” is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains opinion regarding the status of an annual GovConnect waiver.

 

TRE 0010, the third sentence of heading “L.  Quality Assurance Function” is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  This portion of the report is ACD material because it contains the author’s opinion regarding the results of quality assurance testing.

 

TRE 0011, the first full paragraph is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains opinion regarding the effectiveness of a particular Department employee in his role as a Quality Assurance Designee.

 

TRE 0011, the first sentence of the second paragraph of heading “Trenton RO (Lobby Walk-In Office)” is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains opinion regarding the effectiveness of the Department’s Lobby staff employees during the prior tax season.

 

TRE 0011, all of heading “N.  Call Center Systems” is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains opinions regarding the effectiveness of the Department’s Call Center computer hardware and software.  This portion of the report also contains the author’s opinions regarding the financial aspects of upgrading said hardware and software.  This portion of the report is also pre-decisional in that it was generated before the Department adopted or reached its decision regarding the upgrading and/or replacing of its Call Center computer hardware and software.

 

TRE 0012, all of heading “III.  On the Horizon” is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains pre-decisional information generated before the agency adopted or reached its decision regarding: (1) the SAVER filing season; (2) hardware and software upgrades; and (3) the Giter Telefile application.

 

NJ Division of Taxation Memorandum – Technical Services Activity Report – May, 2004 (TRE 0013-TRE 0016): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – May, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are as follows:

 

TRE 0014, the second sentence of the fourth paragraph is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  This portion of the memorandum is ACD material because it contains the author’s opinion regarding certain individual’s response to learning of the Department’s potential extension of the NOL suspension. 

 

TRE 0015, the second, third and fourth sentences of paragraph one are exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  This portion of the memorandum is ACD material because it contains the author’s opinion regarding the Department’s decision to convert certain employees to permanent status.   

 

TRE 0015, the first sentences of paragraph five (5) is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  This portion of the memorandum is ACD material because it contains opinion regarding the number of calls received by the Department’s Call Center during a certain period of time.

 

TRE 0016, the second, third and fourth sentences of paragraph three (3) are exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  This portion of the memorandum is ACD material because it contains the author’s opinion regarding the status of ongoing litigation.  This portion of the report is also pre-decisional in that it was generated before the Department adopted or reached its decision regarding the litigation at issue.

 

June 2004 Monthly Activity Report (TRE 0017-TRE 0022): The Custodian has not provided a lawful basis for denial of access for the entire June 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are as follows:     

 

TRE 0017, the first sentence of the second paragraph of heading “A. NJ SAVER” is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the activity level expected by the Department during the upcoming SAVER filing season.

 

TRE 0017, all but the first sentence of heading “B.  New Trainees” is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions regarding the employment status and performance of several Department employees.

 

TRE 0018, the entire first paragraph is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains the author’s opinion regarding the employment status and performance of several Department employees.

 

TRE 0018, the first sentence after the heading Sales Tax Delinquency Notices is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions regarding tax notices.

 

TRE 0018, the first sentence after the heading TGI Bills is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions regarding tax bills.

 

TRE 0019, the first sentence after the heading D. Sales and Use Tax EZ Telefile is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions regarding the telefile system.

 

TRE 0019, the first sentence of the fourth numbered paragraph after the heading Application Development/Rollover/Performance is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions regarding the PTR application.

 

TRE 0019, the fifth numbered paragraph after the heading Application Development/Rollover/Performance is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions regarding the Mustang email system as well as decision making information.

 

TRE 0019, the first sentence of the sixth numbered paragraph after the heading Application Development/Rollover/Performance is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions regarding automated systems and platforms.

 

TRE 0019, the first sentence of the seventh numbered paragraph after the heading Application Development/Rollover/Performance is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions regarding the edesk system.

 

TRE 0020, the last sentence of the first paragraph is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions regarding the network.

 

TRE 0020, the last sentence of the second paragraph under the heading GITER and Business Paperless Filing is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions regarding GITER.

 

TRE 0021, the first full paragraph is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions regarding future plans for the SAVER training program.

 

TRE 0021, the second sentence of the first paragraph under the heading Quality Assurance Function is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions regarding Customer Service Branch.

 

TRE 0021, the second paragraph under the heading Quality Assurance Function is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions regarding the performance of a specific employee.

 

TRE 0021-22, the paragraph under the heading Call Center Systems is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions and is pre-decisional.

 

TRE 0022, the paragraph under the heading Personnel Issues is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions and personnel information about specific employees.

 

TRE 0022, the paragraph under the heading On the Horizon is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions and is pre-decisional.

 

NJ Division of Taxation Memorandum – Technical Services Activity Report – June, 2004 (TRE 0023-TRE 0026): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – June, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are as follows:

 

TRE 0023, the first sentence of the first paragraph under the heading FY 05 Budget Legislation is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions regarding Regulatory Service and Information and Publication Branches.

 

TRE 0023, the last sentence of the first paragraph under the heading FY 05 Budget Legislation is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions regarding specific personnel.

 

TRE 0023, the second paragraph under the heading FY 05 Budget Legislation is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions and deliberative information regarding future actions.

 

TRE 0023-24, the last sentence of the fourth paragraph under the heading 2003 NJ Saver Filing Season is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions regarding back-up phone agents.

 

TRE 0024, the last sentence of the last paragraph under the heading Homestead Rebate – Project to Stop Checks to ineligible Claimants (RULAC) is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions and deliberative information regarding future actions.

 

TRE 0025, the second sentence of the first paragraph under the heading Email and Correspondence (I&P) is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions about future actions.

 

TRE 0025, the third paragraph under the heading Email and Correspondence (I&P) is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions about past actions.

 

TRE 0025, the first sentence after the heading Sales Tax Delinquency Notices is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions regarding tax notices.

 

TRE 0025, the first sentence after the heading TGI Bills is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions regarding tax bills.

 

TRE 0026, the last sentence under the heading Automated Telefiling Services is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions regarding future GITER developments.

 

TRE 0026, the first two sentences under the heading CBT-PR refund review are exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains deliberative information.

 

TRE 0026, the last sentence under the heading CBT-PR refund review is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains deliberative information.

 

TRE 0026, the last three sentences under the heading CBT-PR refund review are exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinion regarding pending court hearings.

 

July 2004 Monthly Activity Report (TRE 0027-TRE 0032): The Custodian has not provided a lawful basis for denial of access for the entire July 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are as follows:

 

TRE 0027, the first sentence of the first paragraph under heading Busy Period is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the activity level in July.

 

TRE 0027, the first sentence of the first paragraph under heading “A. NJ SAVER” is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the activity level expected by the Department during the upcoming SAVER filing season.

 

TRE 0027, the last sentence of the second paragraph under heading “A. NJ SAVER” is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the type of phone call received by the Department.

 

TRE 0027-28, the last sentence of the third paragraph under heading “A. NJ SAVER” is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the type of phone call received by the Department.

 

TRE 0028, the paragraph under heading FAIR/PTR Postcards is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the type of phone call received by the Department.

 

TRE 0028, the paragraph under heading Sales tax Delinquency Notices is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the type of phone call received by the Department.

 

TRE 0029, the first sentence of the paragraph under heading Sales and Use Tax Telefile is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding effectiveness of the EZ Telefile System.

 

TRE 0030, the first sentence under the fourth numbered paragraph is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding PTR Application.

 

TRE 0030, the first sentence under the fifth numbered paragraph is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the Mustang email system.

 

TRE 0030, the first sentence under the sixth numbered paragraph is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding functioning of the automated systems and platforms.

 

TRE 0030, the first sentence under the seventh numbered paragraph is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the edesk system.

 

TRE 0030, the second paragraph under the heading GITER and Business Paperless Filing is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains deliberative materials regarding SAVER capacities.

 

TRE 0030-31, the second paragraph under the heading Contracts/Funding is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains deliberative materials regarding GovConnect initiatives.

 

TRE 0031, the third sentence of the paragraph under the heading Quality Assurance Function is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the Branch Transactions.

 

TRE 0032, the paragraph under the heading Call Center Systems is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains deliberative materials regarding Avaya.

 

TRE 0032, the paragraph under the heading Personnel Issues is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains specific information regarding personnel.

 

TRE 0032, the paragraph under the heading On the Horizon is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains deliberative and pre-decision information.

 

NJ Division of Taxation Memorandum – Technical Services Activity Report – July, 2004 (TRE 0033-TRE 0038): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – July, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are as follows:

 

TRE 0033, the first two sentences of the first paragraph under the heading 2003 NJ Saver are exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions regarding the status of the SAVER filing season.

 

TRE 0033, the last sentence under the second paragraph under the heading 2003 NJ Saver is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions regarding the status of the SAVER filing season.

 

TRE 0033, the second sentence of the first paragraph under the heading Property Tax Reimbursement is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions regarding the types of calls received.

 

TRE 0033, the second sentence of the second paragraph under the heading Property Tax Reimbursement is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions regarding the types of calls received.

 

TRE 0034, the first paragraph under the heading The Phones is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions regarding the types of calls received.

 

TRE 0034, the third sentence of first paragraph under the heading OSI Support is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains opinions regarding the quality of service provided by OSI.

 

TRE 0035, the paragraph under the heading Homestead Rebate Eligibility Review Project is exempt as ACD material.  This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it also contains pre-deliberative material.

 

August 2004 Monthly Activity Report (TRE 0039-TRE 0044): The Custodian has not provided a lawful basis for denial of access for the entire August 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are as follows:

 

TRE 0039, the first, fourth and sixth sentences of the first paragraph under heading Busy Period are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the activity level for the reporting period.

 

TRE 0039, the second sentence of the third paragraph under heading Busy Period is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the activity level for the reporting period.

 

TRE 0040, the first sentence of the paragraph under the heading SAVER is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the activity level for the reporting period.

 

TRE 0040, the paragraph under the heading Other is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the activity level for the reporting period.

 

TRE 0041, the first sentence of the paragraph under the heading Sales and Use Tax Telefile  is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0041-42, the first sentence of the first paragraph under the heading Application Development/Rollover/Performance is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0041-42, the first sentence of the fourth paragraph under the heading Application Development/Rollover/Performance is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0041-42, the first two sentences of the fifth paragraph under the heading Application Development/Rollover/Performance are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0041-42, the first sentence of the sixth numbered paragraph under the heading Application Development/Rollover/Performance is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0041-42, the first sentence of the seventh numbered paragraph under the heading Application Development/Rollover/Performance is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0042, the first paragraph under the heading GITER and Business Paperless Filing is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0042, the paragraph under the heading Phone Tree – 292-6400 is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0043, the first paragraph under the heading Training Team is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains pre-decisional and deliberative information.

 

TRE 0044, the first sentence of the paragraph under the heading Call Center System is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains pre-decisional and deliberative information.

 

TRE 0044, the third sentence of the paragraph under the heading Call Center System is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains pre-decisional and deliberative information.

 

TRE 0044, the paragraph under the heading AT&T/Verizon Call Volume Issues is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains pre-decisional and deliberative information.

 

TRE 0044, the paragraph under the heading Personnel Issues is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains specific information regarding personnel.

 

TRE 0044, the paragraph under the heading On the Horizon is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains deliberative and pre-decision information.

 

NJ Division of Taxation Memorandum – Technical Services Activity Report – August, 2004 (TRE 0045-TRE 0048): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – August, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are as follows:

 

TRE 0045, the first sentence of the paragraph under the heading Call Center is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the nature of calls.

 

TRE 0045, the second, third and fourth sentences of the paragraph under the heading Property Tax Relief Programs: Calls, E-Mails & Letters are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the nature of calls.

 

TRE 0046, the second sentence of the paragraph under the heading Property Tax Relief Programs’ Correspondence and E-Mail is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the deliberative and pre-decision information.

 

TRE 0046, the second sentence of the paragraph under the heading Property Tax Relief Programs: Calls, E-Mails & Letters is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the Telefile season.

 

TRE 0047, the first sentence of the paragraph under the heading Conference Cases is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the age of conference cases.

 

TRE 0048, the paragraphs under the Call Center Upgrades are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains deliberative and pre-decision information.

 

TRE 0048, the paragraphs under the heading Concerns/Issues are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains deliberative and pre-decision information and the author’s opinion.

 

September 2004 Monthly Activity Report (TRE 0049-TRE 0054): The Custodian has not provided a lawful basis for denial of access for the entire September 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are as follows:

 

TRE 0049, the paragraphs under the heading GITER and Business Paperless Filing are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains deliberative and pre-decision information and the author’s opinion.

 

TRE 0050, the paragraph under the heading Homestead Rebate is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding status of program.

 

TRE 0050, the second sentence of the paragraph under the heading SAVER is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding status of program.

 

TRE 0050, the first sentence of the paragraph under the heading PTR is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding status of program.

 

TRE 0051, the paragraph under the heading Transfer of Customer Service Field Operations is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding status of program.

 

TRE 0051, the third sentence of paragraph under the heading Sales and Use Tax Telefile is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding status of program.

 

TRE 0051-52, the first sentence of the first numbered paragraph under the heading Application Development/Rollover/Performance is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0051-52, the second sentence of the third numbered paragraph under the heading Application Development/Rollover/Performance is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0051-52, the first sentence of the fourth numbered paragraph under the heading Application Development/Rollover/Performance is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0051-52, the first and second sentence of the fifth numbered paragraph under the heading Application Development/Rollover/Performance is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0051-52, the first sentence of the sixth numbered paragraph under the heading Application Development/Rollover/Performance is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0051-52, the first sentence of the seventh numbered paragraph under the heading Application Development/Rollover/Performance is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0052, the paragraph under the heading Phone Tree – 292-6400 is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0053, the third sentence in the paragraph under the Quality Assurance Function is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0054, the first paragraph on the page is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the call center systems presentations.

 

TRE 0054, the paragraph under the heading Personnel Issues is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains specific information regarding personnel.

 

TRE 0054, the paragraph under the heading On the Horizon is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains deliberative and pre-decision information.

 

NJ Division of Taxation Memorandum – Technical Services Activity Report – September, 2004 (TRE 0055-TRE 0058): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – September, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are as follows:

 

TRE 0055, the first sentence of the paragraph under the heading Call Center is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the nature of calls.

 

TRE 0055, the fourth sentence of the paragraph under the heading SAVER Check Season is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains deliberative and pre-decision information.

 

TRE 0056, the second sentence of the paragraph under the heading Property Tax Relief Programs’ Correspondence and E-Mail is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains deliberative and pre-decision information.

 

TRE 0056, the paragraph under the heading NJ SAVER Applications Filed is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the status of the program.

 

TRE 0056, the first paragraph under the heading Information Notices is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the status of the program as well as deliberative and pre-decision information.

 

TRE 0056, the first sentence of the paragraph under the heading Conferences Cases is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the status of the conference cases.

 

TRE 0057, the first sentence of the second paragraph under the heading Court Cases of Note is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the status of the cases.

 

TRE 0057, the third paragraph under the heading Court Cases of Note is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains pre-decisional information.

 

TRE 0058, the paragraphs under the heading Concerns/Issues are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the pre-decisional information as well as the author’s opinion.

 

October 2004 Monthly Activity Report (TRE 0059-TRE 0065): The Custodian has not provided a lawful basis for denial of access for the entire October 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are as follows:

 

TRE 0059, the first two sentences of the paragraph under the heading SAVER Check Season are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the pre-decisional information as well as the author’s opinion.

 

TRE 0059, the fifth and sixth sentences of the paragraph under the heading SAVER Check Season are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the pre-decisional information as well as the author’s opinion.

 

TRE 0059, the final sentence of the paragraph under the heading SAVER Check Season is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the pre-decisional information as well as the author’s opinion.

 

TRE 0060, the first sentence of the paragraph under the heading Homestead Rebate is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding status of program.

 

TRE 0060, the second sentence of the paragraph under the heading SAVER is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding status of program.

 

TRE 0060, the second sentence of the paragraph under the heading PTR is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding status of program.

 

TRE 0061, the paragraph under the heading Transfer of Customer Service Field Operations is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding status of program.

 

TRE 0061, the first sentence of first paragraph under the heading Business Paperless Filing Systems is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding status of program.

 

TRE 0061, the fourth sentence of first paragraph under the heading Business Paperless Filing Systems is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding status of program.

 

TRE 0061, the final sentence of second paragraph under the heading Business Paperless Filing Systems is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding status of program.

 

TRE 0061, the final sentence of third paragraph under the heading Business Paperless Filing Systems is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding status of program.

 

 

TRE 0062, the first and third sentences of the first numbered paragraph under the heading Application Development/Rollover/Performance are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0062, the second numbered paragraph under the heading Application Development/Rollover/Performance is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0062, the first and third sentences of the fourth numbered paragraph under the heading Application Development/Rollover/Performance are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0062, the first sentence of the sixth numbered paragraph under the heading Application Development/Rollover/Performance is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0065, the seventh numbered paragraph under the heading Application Development/Rollover/Performance is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0062, the final sentence of the seventh numbered paragraph under the heading Application Development/Rollover/Performance is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0063, the paragraph under the heading Phone Tree – 292-6400 is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0063, the third sentence of paragraph under the heading Training Team is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0063, the third sentence of paragraph under the heading Quality Assurance Function is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0064, the second sentence of paragraph under the heading Call Center Systems is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0064, the paragraph under the heading Personnel Issues is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains specific information regarding personnel.

 

TRE 0065, the paragraph under the heading On the Horizon is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains deliberative and pre-decision information.

 

NJ Division of Taxation Memorandum – Technical Services Activity Report – October, 2004 (TRE 0066-TRE 0072): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – October, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are as follows:

 

TRE 0066, the first sentence of the second paragraph under the heading Saver Check Season is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the performance of the Saver application.

 

TRE 0067, the first paragraph on the page is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the performance of the Call center.

 

TRE 0067, the third sentence of paragraph under the heading S&U EzFile on the page is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the performance of the EzFile System.

 

TRE 0068, the two paragraphs under the heading Conference and Appeals – New Procedures on the page are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the performance of the EzFile System.

 

TRE 0069, the paragraphs under the heading Highlights of this months Tax Court Cases on the page are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is deliberative.

 

TRE 0070, the second sentence of the second paragraph under the heading Property Tax Appeals on the page is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is deliberative and pre-decisional.

 

TRE 0070, the paragraph under the Field Offices on the page is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is deliberative and pre-decisional.

 

TRE 0071, the paragraphs under the Concerns/Issues on the page are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is deliberative and pre-decisional and the author’s opinions

 

TRE 0072, all the paragraphs on the page are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is deliberative and pre-decisional and the author’s opinions.

 

November 2004 Monthly Activity Report (TRE 0073-TRE 0079): The Custodian has not provided a lawful basis for denial of access for the entire November 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are as follows:

 

TRE 0073, the second paragraph under the heading SAVER Check Season is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains material that is the author’s opinion.

 

TRE 0073-74, both paragraphs under the heading CSC Upgrades are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains material that is the author’s opinion.

 

TRE 0074, the paragraphs under the heading Hiring is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains material that is the author’s opinion.

 

TRE 0074, the third sentence of the first paragraph and the second and third paragraph under the heading TPS Field Function are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains material that is the author’s opinion.

 

TRE 0074, the paragraph under the heading Saver-Fair Transition is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains material that is the author’s opinion.

 

TRE 0075, the paragraph under the heading Homestead Rebate is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains material that is the author’s opinion.

 

TRE 0075, the paragraph under the heading Saver is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains material that is the author’s opinion.

 

TRE 0076, the first and fourth sentence of the first paragraph under the heading Business Paperless Filing Systems are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains material that is the author’s opinion.

 

TRE 0076, the first sentence of the second paragraph under the heading Business Paperless Filing Systems are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains material that is the author’s opinion.

 

TRE 0076, the first sentence of the second paragraph under the heading Business Paperless Filing Systems are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains material that is the author’s opinion.

 

TRE 0076, the second numbered paragraph under the heading Application Development/Rollover/Performance is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0076, the fourth numbered paragraph under the heading Application Development/Rollover/Performance is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0076, the first two sentences of the fifth numbered paragraph under the heading Application Development/Rollover/Performance are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0077, the sixth numbered paragraph under the heading Application Development/Rollover/Performance is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0077, the paragraph under the heading Phone Tree – 292-6400 is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0077, the second sentence of paragraph under the heading Training Team is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0077, the third sentence of first paragraph under the heading Quality Assurance Function is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding the effectiveness of the system.

 

TRE 0078, the last sentence of second paragraph under the heading Quality Assurance Function is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding personnel decision

 

TRE 0078, the paragraph under the heading Personnel Issues is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains specific information regarding personnel.

 

TRE 0079, the paragraph under the heading On the Horizon is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains deliberative and pre-decision information.

 

NJ Division of Taxation Memorandum – Technical Services Activity Report – November, 2004 (TRE 0080-TRE 0082): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – November, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are as follows:

 

TRE 0080, the first, fourth and fifth paragraphs under the heading Highlights are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion and pre-decisional information.

 

TRE 0081, the second and third paragraphs on this page are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion and pre-decisional information.

 

December 2004 Monthly Activity Report (TRE 0083-TRE 0090): The Custodian has not provided a lawful basis for denial of access for the entire December 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are as follows:

 

TRE 0083, the second sentence of the first paragraph under the heading Branch Highlights, Work Volume section on this page is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion and pre-decisional information.

 

TRE 0083, under the first bullet, “TPS Field Transfer,” the sentence contained therein is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion.

 

TRE 0083, under the fourth bullet, “Call Center Upgrades,” the sentence contained therein is exempt from disclosure pursuant to the definition of a governmental record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains pre-decisional information.

 

TRE 0084, the first paragraph is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion.

 

TRE 0084, under the heading “New Projects/Assignments,” the last sentence in Section 1, New Assistant Chief, is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion.

 

TRE 0084, under Section 2, CSC Upgrades, the entire section is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains pre-decisional information.

 

TRE 0084, the first sentence and last sentence contained in Section 3, Hiring, are exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion.

 

TRE 0085, the first paragraph, Section 3, TPS Field Function, is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains pre-decisional information.

 

TRE 0085, Section 4, Saver – FAIR Transition, the entire paragraph is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains pre-decisional information.

 

TRE 0085, under the heading Call Center Statistics and Trends, the last two sentences of the paragraph are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion.

 

TRE 0085, the last sentence on the page, under Section C.1, Call Trends, SAVER, is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion.

 

TRE 0086, the first paragraph, second section, Business Notices, is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion and is pre-decisional information.

 

TRE 0086, under the heading “Business Paperless Filing Systems,” the first and last sentences of the paragraph are exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion.

 

TRE 0087, the first and second paragraphs are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion.

 

TRE 0087, under the heading “E-File Mandate,” the entire paragraph is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains pre-decisional information.

 

TRE 0087, under the heading “Application Development/Rollover/Performance,” Paragraph No. 2 is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains pre-decisional information. Paragraph No. 4, the first and last sentences are exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion. Paragraph No. 5, the first and second sentences are exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion. Paragraph No. 6 is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion (note: it continues to Page TRE 0088). 

 

TRE 0088,the last sentence of the first full paragraph is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion.

 

TRE 0088, Section G, Phone Tree – 292-6400, is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion and is pre-decisional information.

 

TRE 0088, under Section J, Training Team, the first two sentences and the last sentence of the first paragraph are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding personnel decision. The entire second paragraph under this section is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding personnel decision. The last sentence of the third paragraph in this section is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regard personnel decision.

 

TRE 0089, under Section K, Quality Assurance Function, the second-to-last sentence in the third paragraph is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding personnel decision.

 

TRE 0089, under Section N, Fast Busy (Glare) Issue, the paragraph (note: it goes onto the next page, TRE 0090) is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains pre-decisional information.

 

TRE 0090, under Section II, Personnel Issues, the last sentence of the first bullet is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding personnel decision. The last sentence of the second bullet is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding personnel decision. The fifth and sixth bullets are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding personnel decision. The last sentence of the seventh bullet is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding personnel decision.

 

TRE 0090, under Section III, On The Horizon, the entire paragraph is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains deliberative information.

 

NJ Division of Taxation Memorandum – Technical Services Activity Report – December, 2004 (TRE 0091-TRE 0093): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – December, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are as follows:

 

TRE 0091, the last sentence of the first paragraph under the heading Activity Highlights is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding personnel decision.

 

TRE 0091, the last three sentences of the second paragraph on the page are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion.

 

TRE 0091, the third paragraph on the page is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion.

TRE 0093, the first and last sentence of the second paragraph, E-File Mandate, are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion regarding personnel decision.

 

TRE 0093, the fourth paragraph, Call Center Upgrades, is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is deliberative and the author’s opinion.

 

TRE 0093, the sixth paragraph, first sentence, is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is deliberative and the author’s opinion.

 

January 2005 Monthly Activity Report, Field and Outreach (TRE 0094-TRE 0097): The Custodian has not provided a lawful basis for denial of access for the entire January 2005 “Monthly Activity Report, Field and Outreach”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are as follows:

 

TRE 0096, Section D, Customer Services – Field, last paragraph, is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion and is deliberative.

 

TRE 0097, under the section Personnel Notes (by Colleen McAllister), the second through fifth sentences of the first paragraph, the entire second paragraph, and the last line of the third paragraph are exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion regarding personnel decision.

 

January 2005 Monthly Activity Report (TRE 0098-TRE 00105): The Custodian has not provided a lawful basis for denial of access for the entire January 2005 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are as follows:

 

TRE 0098, under the heading Branch Highlights, Work Volume section, the entire paragraph is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion. The last two sentences of the second paragraph in that section is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is deliberative and the author’s opinion.

 

TRE 0098, under the heading New Projects/Assignments, CSC Upgrades section, the first paragraph is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion and is deliberative.

 

TRE 0099, the entire bulleted section on the top of this page is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion and is deliberative.

 

TRE 0099, under the New Hires section, the last three sentences in the first paragraph of that section, and the first sentence in the second paragraph are exempt pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is deliberative.

 

TRE 0099, the paragraph under the TPS Field Function section is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion and is pre-decisional.

 

TRE 00100, the first paragraph on that page (a continuation from TRE 0099 Section TPS Field Function) is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion regarding personnel decision. The second paragraph (first full paragraph) and third paragraph are exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that are deliberative. The last paragraph of this section is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is pre-decisional.

 

TRE 00100, Section C, Call Center Statistics and Trends, Homestead Rebate section under Call Trends, is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion.

 

TRE 00101, Sales & Use Tax Bills section, the last two sentences, are exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion.

 

TRE 00101, the last two sentences of the Attorney Fee section are exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion.

 

TRE 00101, the first sentence in Section D, Business Paperless Filing Systems is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion.

 

TRE 00102, the last sentence of the first [incomplete] paragraph, is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion and is deliberative.

 

TRE 00102, the second paragraph (first full paragraph) is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion.

 

TRE 00102, the third paragraph (second full paragraph) is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is pre-decisional.

 

TRE 00102, under the heading SAVER/FAIR Conversion, the entire paragraph is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is deliberative and the author’s opinion.

 

TRE 00102, under the Application Development/Rollover/Performance section, the last sentence in Paragraph No. 2, is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion. The first and last sentence of Paragraph No. 4 is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion.

 

TRE 00103, under Paragraph No. 6, the first two sentences are exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion and is deliberative. The first, third, fourth, fifth and seventh sentences of Paragraph No. 7 are exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion and is deliberative.

 

TRE 00103, Section J, Training Team Section, the last sentence of the first paragraph, is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is deliberative.

 

TRE 00104, under Section N, Fast Busy (Glare) Issue, the entire paragraph is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is pre-decisional.

 

TRE 00104, Section II – Personnel Issues, the first bullet, is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion and is deliberative.

 

TRE 00105, Section III – On the Horizon section, the bullets contained therein are exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is deliberative.

 

NJ Division of Taxation Memorandum – Technical Services Activity Report – January, 2005 (TRE 00106-TRE 00108): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – January, 2005.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are as follows:

 

TRE 00106, under the heading Income Tax, Income Tax Efile, the second sentence is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion.

 

TRE 00107, the first bulleted paragraph is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it is deliberative.

 

TRE 00107, under the heading Realignment of Customer Services in Field Offices, the entire paragraph is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion and is pre-decisional.

 

TRE 00107, under the heading New Call Center Agents, the last sentence is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it is deliberative.

 

TRE 00107, under the heading Call Center Upgrade, the first paragraph is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it is deliberative. The second paragraph is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it is pre-decisional.

 

TRE 00108, under the heading Closing Agreements, the entire paragraph is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it is deliberative.

 

TRE 00108, the last paragraph of the heading New Legislation Implementation is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it is the author’s opinion and is deliberative.

 

February 2005 Monthly Activity Report, Field and Outreach (TRE 00109-TRE 00112): The Custodian has not provided a lawful basis for denial of access for the entire February 2005 “Monthly Activity Report, Field and Outreach” In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are as follows:

 

TRE 00109, under Section B, Highlights – Regional Offices, the first four paragraphs are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion.

 

TRE 00109, Section B, Highlights – Regional Offices. The second and fourth sentences of the fifth paragraph are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion and is pre-decisional.

 

TRE 00110, Section B, Highlights – Regional Offices, the paragraph that is continued from the previous page (TRE 00109), is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is deliberative. The first full paragraph is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is pre-decisional. The second through fourth sentences of the second full paragraph are exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion and is deliberative.

 

TRE 00111, the section Personnel is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding personnel decision. The section Next Month is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is deliberative.

 

TRE 00112, under Section 4, My Plans for Next Month, the entire paragraph is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it is deliberative.

 

February 2005 Monthly Activity Report (TRE 00113-TRE 00120): The Custodian has not provided a lawful basis for denial of access for the entire February 2005 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are as follows:

 

TRE 00113, under the heading Branch Highlights, Customer Service Field Operations Section, the third and fourth sentences of the first paragraph are exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion.

 

TRE 00114, under Section B, New Projects/Assignments, Part 1, CSC Upgrades, the third sentence of the first paragraph is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion.  The seventh bullet is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion and is deliberative.

 

TRE 00115, the first bulleted paragraph is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion and is deliberative.

 

TRE 00115, under Section 2, New Hires, the entire paragraph is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion.

 

TRE 00116, the last sentence of the paragraph SAVER, is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion and is deliberative.

 

TRE 00119, the entire bulleted paragraph under Section II, Personnel Issues, is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion regarding personnel decision.

 

TRE 00119, the bulleted paragraph under Section III, On the Horizon, is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is deliberative.

 

NJ Division of Taxation Memorandum – Technical Services Activity Report – February, 2005 (TRE 00121-TRE 00123): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – February, 2005.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are as follows:

 

TRE 00122, under the heading Regional Customer Service Offices, the second, third and last sentence are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion.

 

TRE 00122, the heading Call Center, the fourth bullet within the third bulleted item is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion.

 

TRE 00122, under the heading Fair Filing Season Preparations, the third sentence in the second bullet is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion.

 

TRE 00123, under the heading Regulatory Services, the fifth, sixth, and parenthetical sentences are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it is deliberative and contains the author’s opinion.

 

March 2005 Monthly Activity Report, Field and Outreach (TRE 00124-TRE 00136): The Custodian has not provided a lawful basis for denial of access for the entire March 2005 “Monthly Activity Report, Field and Outreach” In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are as follows:

 

TRE 00125, the first sentence under the last paragraph under the Notes heading is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion.

 

TRE 00130, the first paragraph on the page under the Issues heading is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion.

 

TRE 00131, the first and second sentences of the fifth paragraph under the Notes heading are exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s decision. The last two sentences of the fifth paragraph under the Notes section are exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion and is deliberative.

 

TRE 00132, the last sentence of the last paragraph on the page (the second Notes heading) is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding personnel decision.

 

TRE 00133, under the Notes heading, the last sentence in the second paragraph, the last sentence of the fourth paragraph and the first two sections of the fifth paragraph are exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it is the author’s opinion.

 

TRE 00134, under Section No. 2, Outreach Unit and Speakers’ Bureau, the last two sentences of the first paragraph (after listing of events and upcoming events) are exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it is the author’s opinion.

 

 TRE 00136, the entire section under the heading Personnel is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding personnel decision.

 

TRE 00136, the entire section under the heading Next Month is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it is deliberative.

 

TRE 00136, the first paragraph under the My Plans for Next Month section, is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it is deliberative.

 

March 2005 Monthly Activity Report (TRE 00137-TRE 00143): The Custodian has not provided a lawful basis for denial of access for the entire March 2005 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are as follows:

 

TRE 00137, under the heading Branch Highlights, CSC Upgrades Section, the last two sentences of the second paragraph are exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion.

 

TRE 00137, under the heading Branch Highlights, CSC Upgrades Section, the last two sentences of the third paragraph are exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion.

 

TRE 00138, the first sentence (continuing from TRE 00137) is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion.

 

TRE 00138, the first bulleted paragraph under Section B, Customer Service Field Operations, is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion.

 

TRE 00139, the first paragraph (not bulleted) on the page is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion.

 

TRE 00139, the last sentence of the paragraph Homestead Rebate under the heading Call Center Statistics and Trends, Call Trends Section, is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion.

 

TRE 00143, the entire bulleted paragraph under Section II, Personnel Issues, is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion regarding personnel decision.

 

TRE 00143, the entire bulleted paragraph under Section III, On the Horizon, is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is deliberative.

 

NJ Division of Taxation Memorandum – Technical Services Activity Report – February, 2005 (TRE 00144-TRE 00151): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – March, 2005.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are as follows:

 

TRE 00144, under the heading Call Center Upgrades Progress, the last sentence of the second bullet is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it is deliberative.

 

TRE 00144, under the heading Customer Service Field Offices, the first sentence in the first bullet is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion.

 

TRE 00145, under the heading E-Mail, the third and fourth sentences are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it is deliberative and contains the author’s opinion.

 

TRE 00145, under the heading 2006 Budget Legislation, the first bullet section is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it is the author’s opinion.

 

TRE 00146, the first four bulleted sections are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion and is deliberative.

 

April 2005 Monthly Activity Report, Field and Outreach (TRE 00152-TRE 00155): The Custodian has not provided a lawful basis for denial of access for the entire March 2005 “Monthly Activity Report, Field and Outreach” In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are as follows:

 

TRE 00152, under the heading Trends, the last sentence in Paragraph No. 2 and the last sentence in Paragraph No. 3 are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion.

 

TRE 00153, under the heading Accomplishments, the entire paragraph is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it is the author’s opinion.

 

TRE 00154, under the section Meetings in the E-File Mandate heading, both entries are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion and is deliberative.

 

TRE 00155, under the section Personnel, the sentence is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it is deliberative and contains the author’s opinion regarding personnel decision.

 

TRE 00155, under the section Next Month, the entire paragraph is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it is deliberative.

 

TRE 00155, under the heading Personnel Changes, Paragraphs No. 1 and 2 are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding personnel decision.

 

TRE 00155, under the heading Plans for Next Month, the paragraph is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it is deliberative.

 

April 2005 Monthly Activity Report (TRE 00156-TRE 00159): The Custodian has not provided a lawful basis for denial of access for the entire April 2005 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are as follows:

 

TRE 00156, under the heading Major Accomplishments, CSC Upgrades Section, the second and fourth sentences of the first paragraph are exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion.   The last two sentences of the first paragraph are exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is deliberative.

 

TRE 00157, under the section Regional Customer Service Offices, the last two sentences of the first paragraph are exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is deliberative.

 

TRE 00158, under the heading Trends, Regional Customer Service Offices section, the second sentence in the first paragraph is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion.  The second sentence of the last paragraph in the same section is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion and is deliberative.

 

TRE 00158, the first and second sentence of the first bulleted paragraph under the heading Major Issues/Problems, are exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion. The first sentence (and second sentence, which continues on TRE 00159) is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion.

 

TRE 00159, the first paragraph is a continuation from the previous page, TRE 00158. It is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion.

 

TRE 00159, the remaining two bullets are exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains information that is the author’s opinion.

 

NJ Division of Taxation Memorandum – Technical Services Activity Report – April, 2005 (TRE 00160-TRE 00165): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – April, 2005.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are as follows:

 

TRE 00160, under the heading Activity Highlights, under the section Court Cases of Note This Month, the last sentence of the second paragraph in the first bullet is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it is the author’s opinion.

 

TRE 00161, the last sentence in the first paragraph (continued from TRE 00160) is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion.

 

TRE 00162, under the section Call Center Renovation, the second, third, fourth and fifth sentences of the first paragraph in the bullet are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it is deliberative and contains the author’s opinion.  The second and fourth sentences in the second paragraph are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it is the author’s opinion.

 

TRE 00163, under the section Package X, the first three sentences of the paragraph are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion.

 

TRE 00164, under the Taxpayer Accounting Issues sections, the third and fourth sentences in the first bullet are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion.

 

TRE 00165, under the Budget Related Legislation section, the entire paragraph is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it is deliberative.

 

May 2004 Monthly Activity Report (TRE 00166-TRE 00172): The Custodian has not provided a lawful basis for denial of access for the entire May, 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are as follows:

 

TRE 00166, under the heading Branch Highlights, NJ Saver section, the last two sentences of the third bullet are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it is deliberative.

 

TRE 00166, under the heading Branch Highlights, New Trainees section (continued onto TRE 00167) is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it is deliberative and contains the author’s opinion regarding personnel decision.

 

TRE 00167, the first paragraph (continued from TRE 00167) and second paragraph (first full paragraph) are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding personnel decision.

 

TRE 00167, under the Section C, Intermittent Conversions, the entire section is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding personnel decision.

 

TRE 00169, under Section F, Paragraph 5, the last two sentences are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it is deliberative and the author’s opinion.

 

TRE 00169, under the Section G, GITER and Paperless Filing, the last sentence is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion.

 

TRE 00170, under Section H, the last sentence in Paragraph 1 is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it is the author’s opinion.

 

TRE 00171, the last sentence of the first full paragraph exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding personnel decision.

 

TRE 00171, under the sub-section Trenton RO (Lobby Walk-In Office), the second paragraph is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion.

 

TRE 00171, under Section N, the third and fourth sentences are exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it is deliberative and the author’s opinion.

 

TRE 00172, under the Section II, Personnel Issues, the entire bulleted section is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it contains the author’s opinion regarding personnel decision.

 

TRE 00172, under Section III, On The Horizon, the entire bulleted section is exempt as ACD material. This information is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1. This portion of the report is ACD material because it is deliberative.

 

 

 

Conclusions and Recommendations

 

            The Executive Director respectfully recommends that the Council find that regarding the Monthly Activity Reports and NJ Division of Taxation Technical Services Activity Report:

May 2004 Monthly Activity Report (TRE 006-TRE 0012): The Custodian has not provided a lawful basis for denial of access for the entire May 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not advisory, consultative and deliberative (“ACD material”) material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material. These portions of the report are indicated in above section.

 

NJ Division of Taxation Memorandum – Technical Services Activity Report – May, 2004 (TRE 0013-TRE 0016): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – May, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.

 

June 2004 Monthly Activity Report (TRE 0017-TRE 0022): The Custodian has not provided a lawful basis for denial of access for the entire June 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.

 

NJ Division of Taxation Memorandum – Technical Services Activity Report – June, 2004 (TRE 0023-TRE 0026): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – June, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.

 

July 2004 Monthly Activity Report (TRE 0027-TRE 0032): The Custodian has not provided a lawful basis for denial of access for the entire July 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in the above section. These portions of the report are indicated in above section.

 

NJ Division of Taxation Memorandum – Technical Services Activity Report – July, 2004 (TRE 0033-TRE 0038): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – July, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material. These portions of the report are indicated in above section.

 

August 2004 Monthly Activity Report (TRE 0039-TRE 0044): The Custodian has not provided a lawful basis for denial of access for the entire August 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material. These portions of the report are indicated in above section.

 

NJ Division of Taxation Memorandum – Technical Services Activity Report – August, 2004 (TRE 0045-TRE 0048): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – August, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.

 

September 2004 Monthly Activity Report (TRE 0049-TRE 0054): The Custodian has not provided a lawful basis for denial of access for the entire September 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material. These portions of the report are indicated in above section.

 

NJ Division of Taxation Memorandum – Technical Services Activity Report – September, 2004 (TRE 0055-TRE 0058): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – September, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.

 

October 2004 Monthly Activity Report (TRE 0059-TRE 0065): The Custodian has not provided a lawful basis for denial of access for the entire October 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material. These portions of the report are indicated in above section.  

 

NJ Division of Taxation Memorandum – Technical Services Activity Report – October, 2004 (TRE 0066-TRE 0072): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – October, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.

 

November 2004 Monthly Activity Report (TRE 0073-TRE 0079): The Custodian has not provided a lawful basis for denial of access for the entire November 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.

 

NJ Division of Taxation Memorandum – Technical Services Activity Report – November, 2004 (TRE 0080-TRE 0082): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – November, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material. These portions of the report are indicated in above section.  

 

December 2004 Monthly Activity Report (TRE 0083-TRE 0090): The Custodian has not provided a lawful basis for denial of access for the entire December 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.

 

NJ Division of Taxation Memorandum – Technical Services Activity Report – December, 2004 (TRE 0091-TRE 0093): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – December, 2004.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.

 

January 2005 Monthly Activity Report, Field and Outreach (TRE 0094-TRE 0097): The Custodian has not provided a lawful basis for denial of access for the entire January 2005 “Monthly Activity Report, Field and Outreach”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material. These portions of the report are indicated in above section. 

 

January 2005 Monthly Activity Report (TRE 0098-TRE 00105): The Custodian has not provided a lawful basis for denial of access for the entire January 2005 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material. These portions of the report are indicated in above section.

 

NJ Division of Taxation Memorandum – Technical Services Activity Report – January, 2005 (TRE 00106-TRE 00108): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – January, 2005.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material. These portions of the report are indicated in above section. 

 

February 2005 Monthly Activity Report, Field and Outreach (TRE 00109-TRE 00112): The Custodian has not provided a lawful basis for denial of access for the entire February 2005 “Monthly Activity Report, Field and Outreach” In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.

 

February 2005 Monthly Activity Report (TRE 00113-TRE 00120): The Custodian has not provided a lawful basis for denial of access for the entire February 2005 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.

 

 

 

NJ Division of Taxation Memorandum – Technical Services Activity Report – February, 2005 (TRE 00121-TRE 00123): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – February, 2005.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.

 

March 2005 Monthly Activity Report, Field and Outreach (TRE 00124-TRE 00136): The Custodian has not provided a lawful basis for denial of access for the entire March 2005 “Monthly Activity Report, Field and Outreach” In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.

 

March 2005 Monthly Activity Report (TRE 00137-TRE 00143): The Custodian has not provided a lawful basis for denial of access for the entire March 2005 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.

 

NJ Division of Taxation Memorandum – Technical Services Activity Report – March, 2005 (TRE 00144-TRE 00151): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – March, 2005.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.

 

April 2005 Monthly Activity Report, Field and Outreach (TRE 00152-TRE 00155): The Custodian has not provided a lawful basis for denial of access for the entire April 2005 “Monthly Activity Report, Field and Outreach” In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in above section.

 

 

 

 

April 2005 Monthly Activity Report (TRE 00156-TRE 00159): The Custodian has not provided a lawful basis for denial of access for the entire April 2005 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in the above section.

 

NJ Division of Taxation Memorandum – Technical Services Activity Report – April, 2005 (TRE 00160-TRE 00165): The Custodian has not provided a lawful basis for denial of access for the entire “Technical Services Activity Report – April, 2005.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in the above section.

 

May 2004 Monthly Activity Report (TRE 00166-TRE 00172): The Custodian has not provided a lawful basis for denial of access for the entire May, 2004 “Monthly Activity Report.”  In fact, a majority of the information contained in the report is not ACD material, which is exempt from disclosure pursuant to the definition of a government record in N.J.S.A. 47:1A-1.1.  That being said, portions of the report are exempt from disclosures as ACD material.  These portions of the report are indicated in the above section.

 

The Custodian shall comply with “1. - 29.” within five (5) business days from receipt of this decision on the basis of the Council’s above determination and provide certified confirmation , in accordance with N.J. Court Rule 1:4-4, to the Executive Director that the Custodian has complied with the Council’s decision.

 


 

Approved By:

Catherine Starghill, Esq.

Executive Director

Government Records Council

 

February 21, 2007


 


[1] No legal representation is listed.

[2] Deputy Attorney General Eileen Schlindwein Den Bleyker on behalf of the NJ Attorney General.

 

[3] The Denial of Access identifies Barbara O’Hare as the custodian, however Maureen McAdams is listed as the custodian in the Statement of Information.

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Interim Decision on Access

John McCormack
    Complainant
         v.
NJ Department of Treasury
    Custodian of Record

Complaint No. 2005-102

 

At the November 10, 2005 public meeting, the Government Records Council (“Council”) considered the November 4, 2005 Executive Director’s Findings and Recommendations and all related documents submitted by the parties.  The Council voted unanimously to adopt the entirety of said findings and recommendations. Therefore, the Council hereby finds that:

  1. Based on the fact that, while the Custodian’s reasons for denying access to the requested monthly reports are compelling there is insufficient evidence to determine if the documents are exempt from access. Therefore, the Council will conduct an in camera inspection of the requested reports.
  2. In view of the facts that the Custodian in this case did inform the Complainant as to the reasons for the Denial of Access and there is no evidence that the Custodian’s actions “had a positive element of conscious wrongdoing” or were, “intentional and deliberate, with knowledge of their wrongfulness, and not merely negligent, heedless or unintentional” it is concluded that the Custodian’s actions do not rise to the level of a knowing and willful violation of the OPRA and unreasonable denial of access under the totality of the circumstances.

Interim Decision Rendered by the
Government Records Council
On The 10th Day of November, 2005

Vincent P. Maltese, Chairman
Government Records Council

I attest the foregoing is a true and accurate record of the Government Records Council.

DeAnna Minus-Vincent, Secretary
Government Records Council 
Decision Distribution Date:  November 21, 2005

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Findings and Recommendations of Executive Director

John McCormack                                           GRC Complaint No. 2005-102 
Complainant
v.
NJ Department of Treasury,
Custodian of Records

Records Requested:

  1. Copies of monthly reports for the period May 2004 to April 2005 submitted by both Edward Scheingold and Charline Coughlin to Assistant Director Karen Wood and like reports for the same period submitted by Karen Wood to the Director and/or Deputy Director of the Division of Taxation.

Custodian:  Maureen Adams[1]
Request Made:  April 22, 2005
Response Made: May 3, 2005
GRC Complaint filed: May 6, 2005

Background

April 22, 2005

Complainant’s written Open Public Records Act (OPRA) request. The Complainant is requesting monthly activity reports submitted by certain named individuals. 

May 3, 2005

Letter from the Custodian to the Complainant, “Reference: W14432.” The Custodian indicates the requested records are not government records subject to disclosure as defined under the OPRA because they contain “intra-agency advisory, consultative, or deliberative material [ACD].”

May 6, 2005

Complainant’s Denial of Access Complaint with the following attachments:

  • Complainant’s written OPRA request
  • May 3, 2005 letter from the Custodian to the Complainant, “Reference: W14432.”

The Complainant does not feel that the Custodian’s denial of access to the requested records was lawful. The Complainant cites Government Records Council (GRC) Case 2004-18 in which the Council stated[2] that “the ACD exemption only applies to material that is ‘pre-decisional and deliberative in nature’ and that ‘deliberative material contains opinions, recommendations or advice about agency policies.’” The Complainant states that the requested records are factual monthly reports that do not concern policy and should not be exempt from disclosure. The Complainant goes on to state that if there is any information contained in the documents that is in fact ACD, that information should be redacted with a detailed explanation as to the reasons for the redaction and the factual information contained therein should be released.

May 25, 2005

Complainant’s Signed Agreement to Mediate.

May 27, 2005

Mediation forwarded to both parties.

June 3, 2005

Custodian’s signed Agreement to Mediate.

June 15, 2005

Complaint forwarded to the Office of Dispute Settlement.

July 8, 2005

Administrative Case Disposition.

August 25, 2005

Complainant’s e-mail requesting that the case be retuned to the GRC for adjudication.

September 23, 2005

Custodian’s Statement of Information with the following attachments:

  • April 22, 2005 Complainant’s written OPRA request
  • Statement of Fact submitted on behalf of the Custodian by Deputy Attorney General, Daniel C. Munce
  • “Privilege Log for OPRA request W14432 and corresponding complaint 2005-102”
  • Custodian’s certification “Government Records Council Case No. GRC 2004-102.”

Statement of Fact submitted on behalf of the Custodian by Deputy Attorney General, Daniel C. Munce[3]

The Custodian asserts the requested records are not disclosable pursuant to the OPRA because they are ACD. The Custodian states that the Complainant cites Rademacher v. Borough of Eatontown, 2004-18 as precluding the Custodian from claiming privilege for ACD and indicates that Gober v. City of Burlington, 2003-129 “requires the Treasury to turn over redacted documents and furnish a detailed explanation of the portions withheld.” The Custodian asserts that a “privilege log” was forwarded to the Complainant on May 10, 2005 listing the dates, description and privileges asserted for each of the documents withheld.

The Custodian asserts that the documents requested are “used by the Director to formulate policies” and as a result are ACD, exempt from disclosure pursuant to N.J.S.A. 47:1A-1.1.  The Custodian cites that 165 N.J. 75, 83 (2000), In re Liquidation of Integrity Ins. Co. indicates that in cases involving assertion of this privilege two (2) requirements must be met; the document must have been generated before the adoption of a policy or decision by an agency and it must be deliberative in nature with the exception of factual information not effecting the deliberative process. The Custodian asserts, “Furthermore, there is a presumption against disclosure unless the requestor demonstrates a substantial or compelling need for the materials that is greater than the government’s need for nondisclosure to effectively and candidly propound policy.”

The Custodian asserts that the requested records contain confidential taxpayer and personnel data, raw statistics, case reporting, litigation issues and updates, and operational trends, issues, highlights and accomplishments which are used in the formation of policy and are therefore protected under the exemption for ACD referenced in N.J.S.A. 47:1A-1.1. The reports also contain factual and statistical data that should not be released because it has not been reviewed by administrators who review for accuracy and synthesize the data into a useable format for use by the Director. According to the Custodian this data is an integral part of the ACD process used by the agency to form new policy and revise that which already exists.

The Custodian states that the documents requested also “consist of ‘official information’ that is privileged pursuant to N.J.S.A. 2A:84A-27 (N.J.R.E. 515), so they are exempt from disclosure under N.J.S.A. 47:1A-1 et seq.” The Custodian states that N.J.S.A. 2A:84A-27 exempts official information of the State of NJ from disclosure if its release will be harmful to the public interest. The Custodian contends, “The first comment to N.J.R.E. 515 indicates that the prior rule does not define ‘official information.’ However, ‘a prior version of the rule defined the term to include ‘information not opened to or theretofore officially disclosed to the public relating to internal affairs of the State [of New Jersey]… acquired by a public official of this State… in the course of duty or transmitted from one such official to another in the course of his duty…’” The Custodian asserts In re Liquidation of Integrity Ins. Co., supra, 165 N.J. at 92 indicates that while the deliberative process privilege exempts opinions from disclosure N.J.R.E. 515 protects certain facts from being released.

The Custodian asserts that while some of the information contained in the requested documents is factual data used to formulate policy, the Department considers this “official information.” The Custodian contends that this information is not disclosable pursuant to N.J.S.A. 2A:84A-27 and N.J.S.A. 47:1A-1 et. seq. because it is considered “official information” that “reflects the status of the Treasury’s and Division’s internal affairs,” and has not been reviewed for accuracy.

“Privilege Log for OPRA request W14432 and corresponding complaint 2005-102.”

The Custodian lists 27 separate documents responsive to the Complainant’s request by date and name of document, and asserts “intra-agency, advisory, consultative and deliberative material for each. In addition to the privilege for ACD materials, the Custodian asserts that the document listed as “May 2004 Monthly Activity report K. Wood to H. Fox,” is exempt under N.J.S.A. 47:1A-9.a as “official information.”

Custodian’s certification “Government Records Council Case No. GRC 2004-102.”

The Custodian asserts that supervisory and managerial staff of the Division submits reports to their superiors who then prepare their own reports using that information and additional information “passing on to higher level management significant operational and policy information” by making certain disclosures about areas of concern regarding organizational, legal and policy implications. These opinions and concerns may not be accurate and are discussed between the author and his or her supervisor/manager. The Custodian indicates that these reports include tax payer information; personnel information addressing staffing, discipline and disability; raw statistics that indicate organizational and personnel productivity; case reporting, litigation issues and litigation status; and progress in and the results of policy implementation. The Custodian states the requested reports are a tool to communicate with management regarding “operational trends and issues” and the Director’s monthly reports to the State Treasurer are “grounded in the monthly reports that come up through the ranks of the Division.”

The Custodian asserts that the requested documents contain official information and opinions intended to inform the Director of the Department as to the status of the Department’s internal affairs and is used in the formulation of policy by executive management. The Custodian states that she determined that the requested records were not government records because they are ACD in nature and the “remaining portions of these records contained official information regarding the Division’s internal affairs.” The Custodian contends that these documents contain preliminary facts and statistics used to formulate policies and procedures, “thus inappropriate for public review” until they have moved through the Division’s hierarchy where they are checked for accuracy and synthesized into a suitable format.

The Custodian states that “disseminating these piecemeal reports would be detrimental to the public interest because the facts contained therein do not accurately reflect official information of the Division. Moreover, disclosing the monthly report prematurely would be harmful to the public because its representative government would be deprived the opportunity to efficiently formulate policies and regulations based on the well-reviewed collection of factual and statistical data.”  

October 3, 2005

E-mail from the Complainant to the GRC staff, “RE: GRC Complaint #2005-102.” The Complainant contends that the requested records do not fall under the exemption for ACD because they concern agency operations and not policy, as he states is required for an ACD exemption. The Complainant cites, In the Matter of Readoption with Amendments of Death Penalty Regulations, 367 N.J. Super. 61, 73 (app. Div. 2004), from which he asserts the court found in the case of a claim of ACD exemption the agency bears the burden of proving that the document is pre-decisional and that it is “deliberative in nature, containing opinions, recommendations, or advice about agency policies.” The Complainant states that the requested records are just regular monthly reports submitted to superiors regarding operational performance for the prior 30-day period and are not “pre-decisional” in their relation to policy. The Complainant also asserts that the Custodian’s claim of exemption for “official information” pursuant to N.J.S.A. 2A84A-27 is to be narrowly construed and for the GRC to consider it in this case would allow the State to deny access to “any document in [its] possession.”

The Complainant wishes the Council to conduct an in camera review of the requested records to determine if they fall under the exemption for ACD. The Complainant would also like the Council to consider the Custodian for a knowing and willful violation of the OPRA.

Analysis

WHETHER the Custodian properly denied access to the requested monthly reports pursuant to N.J.S.A. 2A:84A-27 and the OPRA?

The OPRA provides that,

“…government records shall be readily accessible for inspection, copying, or examination by the citizens of this State, with certain exceptions…” N.J.S.A. 47:1A-1.

Additionally, the OPRA defines a government record as:

“…any paper, written or printed book, document, drawing, map, plan, photograph, microfilm, data processed or image processed document, information stored or maintained electronically or by sound-recording or in a similar device, or any copy thereof, that has been made, maintained or kept on file… or that has been received in the course of his or its official business…” N.J.S.A. 47:1A-1.1.

The OPRA places the onus on the Custodian to prove that a denial of access is lawful. Specifically, OPRA states:

“…The public agency shall have the burden of proving that the denial of access is authorized by law…” N.J.S.A. 47:1A-6.

N.J.S.A. 47:1A-9.a states in part,

"The provisions of [OPRA] shall not abrogate any exemption of a public record or government record from public access heretofore made pursuant to [OPRA]; any other statute; resolution of either or both Houses of the Legislature; regulation promulgated under the authority of any statute or Executive Order of the Governor; Executive Order of the Governor; Rules of Court; any federal law; federal regulation; or federal order…"

The Complainant submitted a request for monthly reports generated by specific employees between May 2004 and April 2005. The Custodian denied access to these records and asserts that a “privilege log” was forwarded to the Complainant on May 10, 2005 listing the dates, description and privileges asserted for the documents withheld. The Custodian asserts that these documents are not subject to disclosure pursuant to N.J.S.A. 47:1A-1 et seq. because they contain information that is ACD in content. The Custodian states that the documents requested also “consist of ‘official information’ that is privileged pursuant to N.J.S.A. 2A:84A-27 (N.J.R.E. 515). The Custodian also cites, as a defense for withholding the documents, In re Liquidation of Integrity Ins. Co., supra, 165 N.J. at 92 which he indicates asserts that while the deliberative process privilege exempts opinions from disclosure N.J.R.E. 515 protects certain facts from being released.

The Custodian’s reasons for denying access to the requested records are compelling however, the burden of proving that a Denial of Access is lawful rests on the Custodian. The Custodian did provide the Complainant with a log indicating the privilege claimed for each of the documents responsive to the request, however the log is not detailed enough to determine if the claimed privileges apply to the requested documents in their entirety. Therefore, Council should conduct an in camera review of the documents to determine what information, if any, is disclosable.

Based on the fact that, while Custodian’s reasons for denying access to the requested monthly reports are compelling there is insufficient evidence to determine if the documents are exempt from access. Therefore, the Council should perform an in camera inspection of the requested reports.

WHETHER the Custodian’s actions rise to the level of a knowing and willful violation of the OPRA and unreasonable denial of access under the totality of the circumstances?

The OPRA states that;

“A public official, officer, employee or custodian who knowingly and willfully violates (OPRA), as amended and supplemented, and is found to have unreasonably denied access under the totality of the circumstances, shall be subject to a civil penalty…” N.J.S.A. 47:1A-11.a.

OPRA allows the Council to determine a knowing and willful violation of the law and unreasonable denial of access under the totality of the circumstances. Specifically OPRA states:

“…If the council determines, by a majority vote of its members, that a custodian has knowingly and willfully violated [OPRA], and is found to have unreasonably denied access under the totality of the circumstances, the council may impose the penalties provided for in [OPRA]…” N.J.S.A. 47:1A-7.e.

The Complainant contends that the Custodian’s denial of access to the requested records constitutes a knowing and willful violation of the OPRA. The Custodian in this case certified that the records requested are not disclosable pursuant to N.J.S.A. 47:1A-1 et seq. and N.J.S.A. 2A:84A-27.

Certain legal standards must be considered when making the determination of whether the Custodian’s actions rise to the level of a “knowing and willful” violation of OPRA. The following statements must be true for a determination that the Custodian “knowingly and willfully” violated OPRA: the Custodian’s actions must have been much more than negligent conduct (Alston v. City of Camden, 168 N.J. 170 at 185 (2001); the Custodian must have had some knowledge that his actions were wrongful (Fielder v. Stonack, 141 N.J. 101, 124 (1995)); the Custodian’s actions must have had a positive element of conscious wrongdoing (Berg v. Reaction Motors Div., 37 N.J. 396, 414 (1962)); the Custodian’s actions must have been forbidden with actual, not imputed, knowledge that the actions were forbidden (Berg); the Custodian’s actions must have been intentional and deliberate, with knowledge of their wrongfulness, and not merely negligent, heedless or unintentional (ECES v. Salmon, 295 N.J.Super. 86 (App. Div. 1996) at 107).

The Custodian in this case responded to the request in writing and in a timely manner, informing the Complainant that the documents are not disclosable because they contain ACD material.. Based on the legal standard for a knowing and willful violation of the OPRA the Complainant has not provided sufficient evidence that the Cusotdian’s actions “had a positive element of conscious wrongdoing” or that they were, “intentional and deliberate, with knowledge of their wrongfulness, and not merely negligent, heedless or unintentional” and an unreasonable denial of access under the totality of the circumstances. 

In view of the facts that the Custodian in this case did inform the Complainant as to the reason for the Denial of Access in a timely manner and there is no evidence that the Custodian’s actions “had a positive element of conscious wrongdoing” or were, “intentional and deliberate, with knowledge of their wrongfulness, and not merely negligent, heedless or unintentional” it is concluded that the Custodian’s actions do not rise to the level of a knowing and willful violation of the OPRA and unreasonable denial of access under the totality of the circumstances.

Conclusions and Recommendations

The Executive Director respectfully recommends the Council find:

  1. Based on the fact that, while Custodian’s reasons for denying access to the requested monthly reports are compelling there is insufficient evidence to determine if the documents are exempt from access. Therefore, the Council should perform an in camera inspection of the requested reports.
  2. In view of the facts that the Custodian in this case did inform the Complainant as to the reasons for the Denial of Access and there is no evidence that the Custodian’s actions “had a positive element of conscious wrongdoing” or were, “intentional and deliberate, with knowledge of their wrongfulness, and not merely negligent, heedless or unintentional” it is concluded that the Custodian’s actions do not rise to the level of a knowing and willful violation of the OPRA and unreasonable denial of access under the totality of the circumstances.

Prepared By: Colleen McGann, Case Manager

Approved By:
Paul F. Dice
Executive Director
Government Records Council

November 4, 2005

[1] The Denial of Access indicates a Barbara O’Hare however, Maureen McAdams is listed on the Statement of Information.
[2] According to the Complainant.
[3] The information contained therein was submitted as part of a Statement of Information and so all references are to the “Custodian.”

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Administrative Case Disposition

GRC Complaint No: 2005-102
Complainant: John M. McCormack
Custodian: New Jersey Department of Treasury – Maureen Adams

Case Disposition:

Parties mutually agreed to mediation
            Complainant signed May 25, 2005
            Custodian signed June 3, 2005

The case was forwarded to the Office of Dispute Settlement on June 15, 2005

Date of Disposition: June 3, 2005

Case Manager: Erin M. Knoedler

Date: July 8, 2005

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