The Office of the Taxpayer Advocate (OTA) works with taxpayers to resolve their State tax issues by:
If you have a State tax problem that you have been unable to resolve through normal channels and it is causing you undue hardship, you can request assistance from the Office of the Taxpayer Advocate (OTA). We provide free and independent review of your tax issue. We can only assist you if your problem is a result of a determination made by the Division of Taxation. This means you must first try resolving the tax issue with the Division of Taxation, as well as through the formal appeals process before we can help.
The OTA does not limit cases that we accept by tax type, provided our case acceptance guidelines are met.
Our office will work along with you (or your representative) and appropriate Division personnel to resolve issues as quickly as possible. OTA cannot:
The OTA also assists with issues that affect more than a single taxpayer. We look at and recommend solutions to possible systemic problems that concern New Jersey tax laws, regulations, and Division of Taxation systems, policies, or procedures.
What are systemic problems?
If you believe you have a systemic problem to report, we would like to hear about it. Email or fax us a detailed explanation. Please include the tax type (Sales Tax, Income Tax, etc.) in your correspondence. We will review your information to determine if it’s a systemic problem and, if appropriate, will take action to provide relief.
Note: We will not respond to you unless we require additional information to help identify the systemic problem.