You have the right to protest an Audit Assessment if you disagree with our decision.
First, inform the auditor assigned to your case that you disagree with the assessment:
- Clearly state the reason(s) why you disagree; and
- Provide all necessary documentation supporting your position.
If you are still not satisfied after contacting your auditor, you have the right to appeal. If you disagree with a determination made by the Division, you may:
- 1. File a written protest and request an informal administrative conference with the Conference and Appeals Branch*;
- You must send your request within 90 days of the determination date;
- You may represent yourself at the conference or choose another individual to represent you;
- 2. You may file a refund claim on Form A-1730:
- For tax periods starting on or after January 1, 1999; and
- If you paid the entire assessment within one year after the time to protest or appeal has expired; and
- If you file within 450 days after the time to protest or appeal has expired.
- 3. File an appeal with the required fee to the Tax Court of New Jersey.
- The Tax Court must receive your appeal within 90 days of the date of the determination.
*File Inheritance and Estate Tax Protests directly with the Chief of the Inheritance and Estate Tax Branch and not with the Conference and Appeals Branch.