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Division of Taxation

Hearing Cancellation Policy

Conferences are scheduled whenever possible by telephone on a mutually acceptable date for the taxpayer and/or their representative and the conferee representing the Division. Cancellations are discouraged except in medical or emergency cases that make attendance unavoidable. In the event that a cancellation must be granted, the hearing will be rescheduled on the earliest date available to the Conference and Appeals Branch.

A Final Determination based on facts documented in the file may be issued if the taxpayer fails to appear at a scheduled conference that was not cancelled.

(N.J.A.C. 18:32-1.1 et seq.)

Hearing Scheduling/Rescheduling

A hearing scheduled with a taxpayer and/or their representative should be “mutually” scheduled and agreed upon by all parties prior to the issuance of the scheduling letter. If you or your representative must cancel this mutually scheduled hearing date; the conferee may grant the cancellation on their authority alone. Usually the rescheduled date should be within a week or two of the originally scheduled hearing date. However, depending on the circumstances surrounding the cancellation and length of delay, a conferee may have to schedule a hearing without establishing a mutually agreed date.

If you or your representative seek to cancel the second mutually scheduled hearing date; the conferee must have their supervisor’s approval.

If you or your representative seek to cancel a third mutually scheduled hearing date; the conferee must have their chief's approval. The chief will consider the recommendations of the conferee and supervisor in deciding whether or not to approve the cancellation.


Cancellation/Rescheduling Approved

You or your representative must submit all cancellation requests in writing within 5 business days of the scheduled hearing date. The request must be based on medical or emergency circumstances and must include the reason(s) for the cancellation. Medical documentation may be required.

Send requests to:
New Jersey Division of Taxation
Conference and Appeals Branch
PO Box 198
Trenton, NJ 08695-0198


Cancellation/Rescheduling Denied

If we deny your request to reschedule your conference, we will send you or your representative a Final Determination based upon facts documented in your file. In addition to conversations with the conferee (conferee’s supervisor and/or chief), we will send you or your representative a Conference and Appeals Branch brochure and this policy insert with every initial letter sent in response to a filed protest.



Last Updated: Friday, 07/17/20