January 5, 2002

Division of Taxation
Conference and Appeals Branch
Quakerbridge Plaza, Building #5
Third Floor
P.O. Box 198
Trenton, NJ 08695-0198

and

Tax Court of New Jersey
Richard J. Hughes Justice Complex
P.O. Box 972
Trenton, NJ 08625

        RE:  Civil Union spouses and tax forms

Dear Court Administrators,

        I was told by the Division of Taxation, Conference and Appeals Branch that the appeal process needs to be started with them.   But, as you can see from the enclosed letter, Karen Wood, Assistant Director, Technical Services Activity has implied in the last two paragraphs that an appeal must be addressed to both within 90 days.  I am following both instructions to appeal the decision made by Nicholas Catalano, Chief, Regulatory Service, Technical Services Activity regarding Civil Union spouses and the New Jersey State tax forms.

        It is clear that the actions of the State of New Jersey are discriminatory and a systemic problem within the laws and procedures of the state.  I was told by the Division of Taxation, Conference and Appeals Branch to simply send copies of all correspondence to the Division to start the appeals process.   The enclosures are all the letters sent and received regarding this matter.

        I look forward to hearing from you as to the next step in the appeals process concerning the discriminatory action taken against same-sex couples with the contract of Civil Union.  Thank you.

Sincerely,

George DeCarlo
[address]

enc.

cc:    New Jersey Department of Treasury
        Office of the State Treasurer
        Peter Lawrence, Acting State Treasurer
        State House, 1st Floor
        P.O. Box 002
        Trenton, NJ 08625

        New Jersey Department of Treasury
        Division of Taxation
        Robert Thompson, Director
        State House, 1st Floor
        P.O. Box 002
        Trenton, NJ 08625