Beginning, Aug. 1, 2011, the Office of the Taxpayer Advocate (OTA) will start considering cases involving sales and use tax. Previously, the OTA had only considered cases that involved gross income tax. To be deemed eligible for OTA assistance, the following conditions must be met:
- You face a threat of immediate adverse action for a disputed liability, or believe that you did not receive adequate notification of the Division’s actions or that the Division’s actions are unwarranted, unfair, or illegal.
- You have experienced a delay of more than 120 days to resolve a tax account problem or in receiving a response to an inquiry to the Division.
- You are experiencing undue hardship or are about to experience undue hardship, which is defined as undue economic harm resulting from the way in which the tax laws, regulations or policies are being administered by the Division of Taxation. Personal or economic inconvenience is not considered undue hardship.
If you meet the above criteria, you are eligible to complete Form NJ-OTA-911, “Request for Assistance from the Office of the Taxpayer Advocate”, and mail or fax it to:
State of New Jersey
Division of Taxation
Office of the Taxpayer Advocate (OTA)
P.O. Box 240
Trenton, NJ 08695-0240