NEW JERSEY GENERAL ASSEMBLY

         THOMAS H. KEAN, JR.                                                                                       COMMITTEES
ASSEMBLYMAN, 22ND DISTRICT                                                     VICE CHAIRMAN, STATE GOVERNMENT
   PARTS OF UNION, SOMERSET,                                                                    BANKING AND INSURANCE
MORRIS & MIDDLESEX COUNTIES
     1801 EAST SECOND STREET
      SCOTCH PLAINS, NJ 07976
                 (908) 222-2999
           FAX (908) 222-0828

                                                                                                        September 24, 2001

Mr. George DeCarlo
[address]

Dear Mr. DeCarlo:

    I received your recent correspondence relevant to the Division of Taxation's finding and want to address your question regarding the course of action relating to your grievance.

    Under the Administrative Procedures Act, a party who is unhappy with a State agency decision may file an appeal with the Office of Administrative Law (OAL).  The Administrative Law Judge after consideration of the facts and circumstances of the case may render a decision.  However, such decision may be overturned by the State agency whose initial decision is being challenged.   Notwithstanding the outcome, the decision rendered at the OAL level may be further appealed to the State Appellate Division and ultimately the N.J. Supreme Court.

    Please not that the OAL is located at 9 Quakerbridge Plaza, Mercerville, New Jersey 08619.  You can reach OAL by calling (609) 588-6582.

    I hope that this response assists you.

                                                                                                        Sincerely,

                                                                                                        Thomas H. Kean, Jr.

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