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Division of Taxation

Conference and Appeals Branch

Notice: Extension of Time to File Administrative Protests and Tax Court Appeals

Ó£»¨ÊÓƵ Supreme Court Chief Justice Stuart Rabner issued an , followed up by a more and a clarifying Order on April 6, 2020 , which extends the statutory 90-day timeframe within which individuals or businesses may file a N.J. Tax Court or N.J. County Boards of Taxation appeal, or an administrative protest with the N.J. Division of Taxation pursuant to the State Uniform Procedure Law (N.J.S.A. 54:49-18) until the later of May 1, 2020, or 30 days after a determination by the Governor that the State of Emergency declared under Executive Order No. 103 has ended.

The Conference and Appeals Branch (CAB) provides taxpayers with a way to resolve disputed tax matters by:

  • Conducting informal conferences (via letter, phone, or in-person); and
  • Issuing final determinations on behalf of the Director regarding tax disputes.

A taxpayer has the right to file a protest and request an informal conference, regarding any appealable finding or assessment, within 90 days of a notice. The taxpayer must submit a protest in writing via:

  • Mail;
  • Fax;
  • In–person delivery; or
  • Email: conference.appeals@treas.nj.gov

A taxpayer can find information about how taxes are collected while a protest or appeal is pending by reading the Surety Process.

Additional information is available.

Information About Protests

Review Section

  • Evaluates all incoming protests for compliance with laws regarding protests and appeals;
  • Decides if an individual has a legitimate protest; and
  • Pursues collection of any unprotested assessments during the time another assessment is being protested.
  • Determines whether there is a risk that the taxpayer is unable to pay the liability or likely to fail to do so. If the Section determines that there is a substantial risk, a taxpayer may be asked to:
    • Pay the outstanding assessment;
    • Furnish a surety bond; or
    • Furnish a letter of credit to stay collection.

Note: If the Division requests surety and the taxpayer fails to furnish a security bond, the Division can file a Certificate of Debt and, when appropriate, issue a "Finding of Responsible Person."

Conference Process

  • Provides informal conferences to taxpayers who wish to dispute a tax assessment;
  • Performs a fair review in order to reach a resolution of all tax matters;
  • Issues a Final Determination on tax assessments, refund denials, and miscellaneous or nonmonetary issues.

Payment Options

Appeal to Tax Court

A taxpayer may appeal a Final Determination to the Tax Court of Ó£»¨ÊÓƵ. The Appeals Section manages the case and works with the Deputy Attorney General assigned to represent the Division in court.

Contact Us

By Mail:
Ó£»¨ÊÓƵ
Division of Taxation
Conference and Appeals
PO Box 198
Trenton, NJ 08695-0198

Other Delivery Services:
Ó£»¨ÊÓƵ
Division of Taxation
Conference and Appeals Branch
3 John Fitch Way
Trenton, NJ 08695-0198

By Phone: 609-322-6056

By Fax: 609-633-2810

By Email: conference.appeals@treas.nj.gov


Last Updated: Friday, 04/25/25