September 29, 2001

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

    RE:  Civil Union spouses and tax forms

Dear State Treasurer Lawrence and Director Thompson,

    Please see the attached letter from Assemblyman Kean that was in answer to a prior correspondence requesting information on appeals of decisions made by state agencies.

    I spoke with the Office of Administrative Law (OAL), and they informed me that the procedure described in the letter is in error.  The error involved the first line of the second paragraph:  "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)."  A party, taxpayer, resident and/or citizen, does not have the privilege under the Act to bring the case to the OAL.   The State agency "makes a determination to send to OAL or deal with it" within the agency.

    Please inform me as to the action your respective offices will make on the appeal process regarding the decision made by the Chief of Regulatory Services within the Department of the Treasury.

    Thank you for your assistance.

Sincerely,

George DeCarlo
[address]

enc. (Assem Kean 9/24)

cc:    Assemblyman Thomas Kean, Jr.
        1801 E. Second Street
        Scotch Plains, NJ 07076