New Jersey Notice of Tax Assessment Checklist
What This Notice Represents
State tax assessment notices from the New Jersey Division of Taxation inform you that the Division has calculated a specific tax liability for your account. These notices represent formal determinations by the state and establish specific response timelines that you must follow to protect your rights.
The Division issues various types of assessment notices, including Notice of Assessment (Deficiency), Gross Income Tax Notice of Deficiency, Notice of Assessment Related to Final Audit Determination, Notice of Estimated Tax Assessment, and Notice of Tax Due. Each notice type has distinct meanings and procedures that apply to your specific situation.
Why You Received This Notice
The Division of Taxation sends assessment notices for several reasons, including discrepancies between your filed return and information the Division received from third parties, such as employers or financial institutions. Notices may result from missing filings, unpaid amounts, audit examinations, or assessments based on income information the Division received when no return was filed.
Understanding Your Response Timeline
New Jersey law establishes a 90-day deadline from the date of the notice to file a written protest with the Conference and Appeals Branch. This deadline is fixed by regulation under N.J.A.C. 18:32-1.1 and applies to state tax assessments that include information about your appeal rights.
When the 90th day falls on a weekend or holiday, the next business day becomes the deadline. For gross income tax assessments addressed to individuals outside the United States, the deadline extends to 150 days from the notice date.
Consequences of Not Responding
Failing to respond within the 90-day period allows the Division to proceed with collection actions without further opportunity for administrative review. Collection actions may include additional notices, liens on property or bank accounts, or other enforcement measures authorized by New Jersey law, with each step generating penalties and interest that increase your total debt.
What This Notice Does Not Mean
Receiving an assessment notice does not eliminate your right to challenge the determination or provide additional information. You retain the right to file a protest, present evidence, and request an administrative conference.
Steps to Take After Receiving Your Notice
- Review the notice details: Locate the section explaining the reason for the assessment and identify specific line items showing tax, penalties, and interest added to your account. Note the tax year, total amount due, notice date, and any stated response deadline, then mark the 90-day deadline on your calendar immediately.
- Collect your tax documentation: Gather your original tax return for the year shown on the notice, along with all supporting documents used to prepare that return:
- ○ W-2 forms and 1099 forms from the tax year provide proof of your income.
○ Business records and expense receipts support your deductions if applicable to your situation.
○ Prior correspondence with the Division of Taxation establishes the communication history.
○ Income documents from employers or financial institutions are necessary if you did not file a return. - Compare the assessment to your records: Examine the notice line by line and determine whether the amounts match what you reported on your return or what your records show as correct. Document any discrepancies between the notice and your documentation, noting specific items that appear incorrect or do not align with your financial records.
- Contact the Division of Taxation: Call the Division using the phone number on your notice, keeping your notice, return, and records available during the call. Ask the representative to explain what led to the assessment and what information the Division used, then document the call date, time, representative name, and explanation provided.
- Verify your income information: Review bank statements, pay stubs, and financial records for the tax year to confirm or refute income amounts the Division reported. Look for income sources the Division may have included that you did not report, or verify that reported income actually occurred during the tax year in question.
Filing a Formal Protest
Required Elements for a Valid Protest
A protest submitted to the Conference and Appeals Branch must include specific elements per N.J.A.C. 18:32-1.1:
● Your signature or your authorized representative’s signature must appear on the protest document.
● Your name, address, telephone number, Social Security number, and tax identification number must be included in the protest.
● Representative information and the completed Appointment of Taxpayer Representative Form M-5008-R must be submitted if you have appointed a representative.
● The type of tax and periods under protest must be clearly identified in your submission.
● A copy of the notice you are protesting must be attached to your protest.
● Specific amounts of tax, penalty, and interest contested versus uncontested must be stated in your protest.
● A statement of grounds for your protest must explain the legal or factual basis for your challenge.
● Specific facts supporting each ground and a summary of evidence or documentation must be provided to support your position.
● Payment of uncontested amounts is recommended but not required for protest validity under New Jersey regulations.
Submission Methods
Submit your protest to the Conference and Appeals Branch by email at conference.appeals@treas.nj.gov, by mail to State of New Jersey Division of Taxation Conference and Appeals Branch, PO Box 198, Trenton, NJ 08695-0198, by fax to 609-633-2810, or by hand delivery to 3 John Fitch Way, Trenton, NJ 08611-0198.
Determining Timeliness
The 90-day deadline begins from the notice date, or if sent by certified mail, from the certified mail date. U.S. Postal Service postmarks establish the filing date if postmarked within 90 days, while metered mail without a USPS postmark is considered mailed three days before the Division receives it.
The Conference Process
After receiving your protest, the Conference and Appeals Branch reviews it for completeness and may request additional information. A conferee is assigned to your case and contacts you to schedule an informal conference, which may occur in person, by telephone, or virtually through Microsoft TEAMS.
Your conferee reviews all documentation, applicable statutes, and regulations before issuing a Final Determination. Striving to resolve protests within 100 days of receipt, the Branch provides taxpayers with timely administrative resolution opportunities.
After the Final Determination
If you disagree with the Final Determination issued by the Conference and Appeals Branch, you may file a complaint with the Tax Court of New Jersey within 90 days from the date of the Final Determination. The Tax Court address is Tax Court Management Office, P.O. Box 972, 25 Market Street, Trenton, New Jersey 08625-0972.
Alternative Resolution Option
As an alternative to the protest process, you may pay the entire assessment within one year after the protest filing deadline expires, then file a Claim for Refund of Paid Audit Assessment (Form A-1730) within 450 days after the protest deadline expires. This option applies only to audit assessments for specific tax types, including Corporation Business Tax, Corporation Income Tax, Gross Income Tax, and Sales and Use Tax.
Payment Plan Considerations
Contact the Division of Taxation to inquire about installment agreement options if you cannot pay the full assessment amount. The Division can explain available payment arrangements and terms based on your specific circumstances and the amount owed.
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance
