Official Site of The State of New Jersey

If you have made a reasonable effort to resolve a tax issue with the Division but have not been successful, the Office of the Taxpayer Advocate may be able to help.

We may accept your case if you have experienced or have questions about at least one of the following:

• Unfair Action or Lack of Notice
  You believe the Division acted unfairly, made an error, or failed to give you sufficient notice before taking action.
• Misapplied Law or Policy
  You believe a law, rule, or policy has been applied incorrectly to your circumstances or violates your rights as a taxpayer.
• 180-Day Refund Delay
  You filed a New Jersey tax return or property tax relief application more than 180 days ago and have not received your refund or benefit.
• 90-Day Notice Response Delay
  You submitted a response to a notice, but the Division has not resolved your tax account issue within 90 days of receipt.
• Systemic Problems
  You have identified a reoccurring or broad problem within Division processes that may affect a significant number of taxpayers.
• Disaster Relief
  You or your business were affected by a federally declared disaster event and are seeking special tax relief or assistance.
• Difficulty of Care Payments
  You previously paid New Jersey State taxes on Difficulty of Care payments and are seeking a correction and/or refund.

If you have not experienced the above, we may refer you to another area for assistance.

Submit the Online Inquiry Form.

Phone: (609) 292-6638

Postal Mail
State of New Jersey
Division of Taxation
Office of the Taxpayer Advocate (OTA)
P.O. Box 240
Trenton, NJ 08695-0240

Fax: (609) 984-5491

IMPORTANT NOTE: When contacting the OTA on behalf of a taxpayer or client regarding a specific account issue, please have a signed Appointment of Taxpayer Representative (Form M-5008-R) ready to submit upon request.