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Division of Taxation

Disagree With An Audit Assessment?

Disagree With An Audit Assessment?

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.


Last Updated: Thursday, 04/09/20