The Office of the Taxpayer Advocate (OTA) provides an avenue of independent review for taxpayers with State tax issues that they have been unable to resolve through normal channels. The OTA also can assist taxpayers who are facing “undue hardship” as a result of action or inaction by the Division of Taxation.
The OTA can only assist taxpayers whose issues fall within the Division of Taxation's jurisdiction. The OTA cannot assist with problems that result from a determination or action of another State department or agency or from tax notices or determinations that were issued by the Internal Revenue Service (IRS). If you received a notice from the IRS and would like to contact its Tax Advocate Service (TAS) for assistance, please visit the federal website at TAS – Your Voice at the IRS.
The OTA is not intended as a substitute for, or to circumvent or replace, established procedures or the formal appeals process. Only when those procedures don’t work properly can the OTA intercede.
The OTA also is tasked with identifying and proposing solutions and changes for systemic challenges that increase the burden on, or create problems for, taxpayers. When appropriate, the OTA will recommend administrative or legislative changes to resolve, alleviate, and/or mitigate identified problems.
The OTA is never the first step in resolving a taxpayer’s issue. Taxpayers must have tried to resolve their tax problem with the Division on their own before contacting the OTA. Some tax issues can be resolved through the Division’s Customer Service Center (CSC). See Customer Service Center for more information about the CSC, including the Tax Practitioner’s Hotlines.
The OTA does not limit cases that we accept by tax type, provided our case acceptance guidelines are met.
The OTA will work with appropriate Division personnel and the taxpayer (or his/her representative) to resolve issues as quickly as possible.
The OTA can:
The OTA cannot:
Contact us to: