NJ Division of Taxation - Office of the Taxpayer Advocate

Office of the Taxpayer Advocate

The Office of the Taxpayer Advocate (OTA) is an independent office within the New Jersey Division of Taxation committed to protecting taxpayer rights and upholding fair administrative processes.

How We Can Help

If you have made a reasonable effort to resolve a tax issue with the Division but have not been successful, the Office of the Taxpayer Advocate may be able to help.

We may accept your case if you have experienced or have questions about at least one of the following:

Unfair Action or Lack of Notice
You believe the Division acted unfairly, made an error, or failed to give you sufficient notice before taking action.
Misapplied Law or Policy
You believe a law, rule, or policy has been applied incorrectly to your circumstances or violates your rights as a taxpayer.
180-Day Refund Delay
You filed a or more than 180 days ago and have not received your refund or benefit.
90-Day Notice Response Delay
You submitted a response to a notice, but the Division has not resolved your tax account issue within 90 days of receipt.
Systemic Problems
You have identified a reoccurring or broad problem within Division processes that may affect a significant number of taxpayers.
Disaster Relief
You or your business were affected by a federally declared disaster event and are seeking special tax relief or assistance.
Difficulty of Care Payments
You previously paid New Jersey State taxes on Difficulty of Care payments and are seeking a correction and/or refund.

If you have not experienced the above, we may refer you to another area for assistance.

How to Contact OTA

Submit the Online Inquiry Form below.

Phone: (609) 292-6638

Postal Mail
State of New Jersey
Division of Taxation
Office of the Taxpayer Advocate (OTA)
P.O. Box 240
Trenton, NJ 08695-0240

Fax: (609) 984-5491

IMPORTANT NOTE: When contacting the OTA on behalf of a taxpayer or client regarding a specific account issue, please have a signed Appointment of Taxpayer Representative (Form M-5008-R) ready to submit upon request.

Office of the Taxpayer Advocate Online Inquiry Form

Case Acceptance Reason (see How We Can Help):

Topic:

Do you have a notice from the Division (select NO if unsure)?:

Document Locator Number (DLN) Printed on the Notice:

Taxpayer Information

Taxpayer Identification Number:

Prefix:

First Name:

Middle Initial:

Last Name:

Address Line 1:

Address Line 2:

City:

County:

State:

Zip:

Your Email Address:

Confirm Email Address:

Your Phone Number (Enter Numbers Only):

Tax Practitioner Information, If Applicable

Preparer Tax Identification Number (PTIN):

Tax Practitioner Name(s):

Address Line 1:

Address Line 2:

Your Phone Number: (Enter Numbers Only)

City:

County:

State:

Zip:

If you are contacting the Division of Taxation on behalf of a client and the inquiry is account-specific, please provide the taxpayer's tax identification number, name and postal address in the fields below. This is a secure page and if your inquiry concerns a taxpayer account, providing the complete tax identification number is necessary to access the account.

NOTICE: The Division has a statutory obligation to protect the confidentiality of taxpayer information. Division personnel can only access clients' accounts after a practitioner faxes in a completed New Jersey Division of Taxation Appointment of Taxpayer Representative, Form M-5008-R, that has been signed by the taxpayer/client; the fax number will be provided in an e-mail that will automatically be sent to practitioners when their inquiry is received by the Division. The Division of Taxation does not accept power-of-attorney forms. Forms M-5008-R faxed in to this number are not valid for any other matters being handled by any other area of the Division. Likewise, Forms M-5008-R filed with other areas of the Division do not apply to inquiries submitted using this form. Form M-5008-R is available by clicking below:

I understand that if my inquiry does not meet the case acceptance guidelines, it will not be accepted by the Office of the Taxpayer Advocate.

Please write your message. Include any other information necessary to evaluate your request.

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