Official Site of The State of New Jersey

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:

• Assist with problems that result from a determination or action of another State department or agency;
• Assist with Internal Revenue Service (IRS) tax issues;
• Waive Business Tax or Income Tax filing requirements as prescribed by law;
• Reverse legal or technical tax determinations;
• Assist with your NJ EITC claims unless it’s been over 90 days since you sent in your documentation;
• Accept refund status inquires unless you’ve been waiting more than four months as well as received no response from the Division regarding a written inquiry.

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?

• They always affect multiple taxpayers.
• They impact segments of the taxpayer population.
• They require study, analysis, administrative changes or legislative remedies.
• They involve protecting taxpayer rights, reducing or preventing taxpayer burden, ensuring equitable treatment of taxpayers or providing essential services to taxpayers.

OTA will identify and propose solutions to systemic problems, including those that compromise your taxpayer rights. We then recommend administrative and legislative reforms as necessary.

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.

• NJ Taxpayers' Bill of Rights
• Case Acceptance Guidelines
• Payment Plans
• Preparing for Your Protest and Conference in New Jersey
• NJ State Tax Audit Your Rights and Responsibilities
• Customer Service Phone Numbers
• Form NJ-OTA-911
• IRS Tax Advocate Service (TAS) (for federal assistance)

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

By Fax: 609-984-5491

By Email: nj.taxpayeradvocate@treas.nj.gov