State of New Jersey
DEPARTMENT OF THE TREASURY
DIVISION OF TAXATION
PO Box 240
TRENTON, NJ 08695-0240

DONALD T. DIFRANCESCO                                                                                                      PETER R. LAWRENCE
          Acting Governor                                                                                                                   Acting State Treasurer

                                                                                                                                                             DIRECTOR'S OFFICE
                                                                                                           October 11, 2001                                                  Tel (609) 292-5185
                                                                                                                                                                                                   Fax-Trenton (609) 984-2061

Mr. George DeCarlo
[address]

Dear Mr. DeCarlo:

        Your letter of September 29, 2001 has been referred to me for reply.

        Under N.J.S.A. 54:51A-13 of the State Uniform Tax Procedure Law, any complaint concerning an action or final decision of the Division of Taxation must be appealed to the Tax Court of New Jersey.   See Tax Court Rules, R. 8:2.  With the exception of the Division's Conference and Appeals Branch, no other State agency has jurisdiction to hear and decide state tax complaints.

        A taxpayer may also appeal to the Division's Conference and Appeals Branch conducts informal administrative hearings and represents a necessary but preliminary procedure in the state tax appeal process pursuant to N.J.S.A. 54:49-18.  See N.J.A.C. 18:1-1.8.  An adverse decision can then be appealed to the Tax Court.

        You were informed by letter dated September 10, 2001 that the New Jersey Gross Income Tax Act requires taxpayers to use the same filing status as they use for Federal income tax purposes.  The taxing statute expressly provides for this at N.J.S.A. 54A:8-3.1.  As an administrative agency, the Division of Taxation has no authority to amend or supplement statutory law.  I have reiterated our answer in order to establish a new statutory time line for appeal purposes, if you wish to take that step.  See N.J.A.C. 18:1-1.8.

        You may also address an appeal to the Tax Court within 90 days from the date of this letter.  The address of the Tax Court is:  Tax Court of New Jersey, Richard J. Hughes Justice Complex, PO Box 972, Trenton, NJ 08625.  If you need assistance, the Tax Court Clerk's Office telephone number is (609) 984-4729.

        You may address an appeal to the Division of Taxation, Conference and Appeals Branch, within 90 days from the date of this letter.  The address of the Conference and Appeals Branch is:  Division of Taxation, Conference and Appeals Branch, Quakerbridge Plaza, Building #5, Third Floor, PO Box 198, Trenton, NJ 08695-0198.  You may call the Branch for assistance at (609) 588-3933.

        I have enclosed a copy of N.J.A.C. 18:1-1.8 for your reference.

Very truly yours,

                                                                                   Karen M. Wood
                                                                                   Assistant Director
                                                                                   Technical Services Activity

KMW:NC:sp
Enclosure

http://www.state.nj.us/treasury/taxation/
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