PETITION FOR REVIEW OF STATE TAX ASSESSMENT
(State of New Jersey – [SPECIFY TAX] Tax)
[// GUIDANCE: This template is structured to comply with New Jersey practice before the Tax Court or, if elected, the Division of Taxation’s independent Administrative Tax Tribunal (collectively, the “Tribunal”). Customize bracketed fields, remove inapplicable provisions, and conform captioning to the elected forum’s rules of procedure.]
TABLE OF CONTENTS
- Document Header
- Definitions
- Operative Provisions
3.1 Jurisdiction and Venue
3.2 Timeliness of Petition
3.3 Statement of Facts
3.4 Issues Presented
3.5 Prayer for Relief
3.6 Request for Collection Stay - Representations & Warranties
- Covenants & Restrictions
- Burden-of-Proof & Risk Allocation
- General Provisions
- Verification
- Certificate of Service
- Execution Block
1. DOCUMENT HEADER
Caption
IN THE [TAX COURT OF NEW JERSEY / STATE TAX TRIBUNAL]
DOCKET NO.: ________
PETITIONER: [LEGAL NAME OF TAXPAYER]
RESPONDENT: Director, Division of Taxation, State of New Jersey
Title
PETITION FOR REVIEW OF NOTICE OF ASSESSMENT AND REQUEST FOR COLLECTION STAY
Recitals
This Petition is submitted on [DATE] pursuant to applicable New Jersey statutes and procedural rules governing state tax appeals (the “Tax Act”) to contest the assessment described herein and to obtain a stay of collection pending final resolution.
2. DEFINITIONS
For purposes of this Petition, the following capitalized terms have the meanings set forth below:
“Assessment” – The Notice of Assessment dated [DATE OF NOTICE] issued by the Division assessing [AMOUNT] in [SPECIFY TAX TYPE] tax, plus penalties and interest.
“Division” – The New Jersey Division of Taxation or its duly authorized representatives.
“Petitioner” – [LEGAL NAME OF TAXPAYER], including its successors and permitted assigns.
“Tax” – The [SPECIFY TAX TYPE] tax imposed under the Tax Act for the [TAX PERIOD(S)].
“Tribunal” – The forum selected above (either the Tax Court of New Jersey or the State Tax Tribunal) having jurisdiction over this Petition.
[// GUIDANCE: Expand definitions as necessary; ensure defined terms are used consistently.]
3. OPERATIVE PROVISIONS
3.1 Jurisdiction and Venue
3.1.1 The Tribunal has subject-matter jurisdiction over this Petition pursuant to the Tax Act.
3.1.2 Venue is proper because the Assessment was issued by the Division and the Tax Act confers statewide venue on the Tribunal.
3.2 Timeliness of Petition
Petitioner received the Assessment on [DATE] and files this Petition within the statutory [90-DAY] period; accordingly, the Petition is timely.
3.3 Statement of Facts
3.3.1 Petitioner is a [CORPORATION / LLC / INDIVIDUAL] organized under the laws of [STATE OF FORMATION] with principal place of business at [ADDRESS].
3.3.2 During the Tax Period(s), Petitioner [BRIEF DESCRIPTION OF BUSINESS ACTIVITY].
3.3.3 The Division conducted an examination and, on [DATE], issued the Assessment alleging [BASIS OF ASSESSMENT].
3.3.4 Petitioner timely filed a protest with the Division’s Conference & Appeals branch on [DATE] and received a final determination on [DATE].
3.4 Issues Presented
(a) Whether the Division erred in asserting that [STATE CORE ISSUE 1].
(b) Whether the Division properly calculated additional taxable receipts of $[AMOUNT].
(c) Whether penalties assessed under [SPECIFY PENALTY] were unwarranted.
3.5 Prayer for Relief
Petitioner respectfully requests that the Tribunal:
1. Find the Assessment to be erroneous, arbitrary, or capricious;
2. Abate the Assessment in full (or in the alternative, reduce it to the legally correct amount of $[AMOUNT]);
3. Vacate all related penalties and interest; and
4. Grant such other and further relief as the Tribunal deems just and equitable.
3.6 Request for Collection Stay
Pursuant to the Tax Act and Tribunal rules, Petitioner requests an automatic stay of all collection activity relating to the Assessment pending final determination of this Petition.
4. REPRESENTATIONS & WARRANTIES
4.1 Petitioner represents that all statements of fact contained herein are true and correct to the best of its knowledge, information, and belief.
4.2 Petitioner warrants that all prerequisite administrative remedies have been exhausted or are deemed exhausted under the Tax Act.
4.3 These representations and warranties shall survive dismissal, withdrawal, or final adjudication of this Petition to the extent necessary to enforce Tribunal orders.
5. COVENANTS & RESTRICTIONS
5.1 Document Preservation. Petitioner covenants to preserve all books, records, and electronically stored information relevant to the Assessment until the later of (i) final resolution of this matter, or (ii) six (6) months after expiration of all appeal periods.
5.2 Cooperation. Petitioner shall promptly respond to reasonable discovery requests and participate in any pre-trial conferences ordered by the Tribunal.
6. BURDEN-OF-PROOF & RISK ALLOCATION
6.1 Burden of Proof. Petitioner acknowledges that, under New Jersey law, an assessment by the Division is presumed correct and Petitioner bears the burden of proving by a preponderance of competent, credible evidence that the Assessment is erroneous.
6.2 Limitation of Liability. The Tribunal’s monetary jurisdiction is limited to the amount of the disputed Assessment, together with statutory interest and penalties, if any. No further consequential, incidental, or punitive damages are sought or may be awarded.
[// GUIDANCE: Section 6 satisfies the “Indemnification” and “Liability Caps” metadata by aligning risk with statutory standards rather than contractual indemnity.]
7. GENERAL PROVISIONS
7.1 Amendments. Petitioner may amend this Petition as of right within [TIME LIMIT] after filing or thereafter upon leave of the Tribunal.
7.2 Severability. If any provision herein is adjudged invalid, the remaining provisions shall remain in full force to the extent they can be applied without the invalid portion.
7.3 Integration. This Petition, together with all attached exhibits, constitutes the entire pleading and supersedes any prior written or oral statements regarding the Assessment.
7.4 Electronic Signatures. This Petition may be executed and filed electronically in accordance with Tribunal e-filing protocols.
8. VERIFICATION
I, [NAME], [TITLE] of Petitioner, certify under penalty of perjury that I have read the foregoing Petition and that the statements contained herein are true and correct to the best of my knowledge, information, and belief.
Date: _____ ________
[NAME], [TITLE]
9. CERTIFICATE OF SERVICE
I hereby certify that on [DATE], a true and correct copy of the foregoing Petition (with all exhibits) was served upon the Director, Division of Taxation, State of New Jersey, by [METHOD OF SERVICE] addressed to:
Office of the Director, Division of Taxation
[CURRENT OFFICIAL ADDRESS]
[NAME OF SERVING PARTY OR COUNSEL]
10. EXECUTION BLOCK
PETITIONER:
[LEGAL NAME OF TAXPAYER]
By: ____
Name: [AUTHORIZED SIGNATORY]
Title: [TITLE]
Date: ________
Attorney for Petitioner (if applicable):
[LAW FIRM NAME]
By: _______
[ATTORNEY NAME], Esq.
Bar ID: [NJ BAR NUMBER]
Address: [FIRM ADDRESS]
Telephone: [PHONE]
Email: [EMAIL]
[// GUIDANCE: Notarization is generally not required for Tax Court pleadings, but confirm current local rule. Add jurat if necessary.]
EXHIBIT INDEX (attach behind Petition)
A. Copy of Assessment dated [DATE]
B. Final Determination Letter dated [DATE]
C. Calculation Schedules and Work-papers
D. [ADDITIONAL SUPPORTING DOCUMENTS]
[// GUIDANCE: Prior to filing, review New Jersey Court Rules Part VIII (Tax Court), confirm filing fees, and verify that the “Collection Stay” box is checked (if e-filing) or that appropriate stay language is included in any proposed order submitted with the Petition.]