NJ State Tax Audit - Your Rights and Responsibilities

If at any time during the course of an audit Consent Form — Generally, the use The New Jersey you feel these standards or any other of of a consent form is for the convenience of your rights are being violated, you should the taxpayer. It is used as a tool, which State Tax immediately contact the auditor’s establishes the audit period to a designated supervisor. and agreed to time frame. Should the tax-Audit — payer require additional time beyond the Statute of Limitations — New normal (30 day) requirements to secure Jersey State Tax Law generally places a necessary information, it allows both par-Your Rights and four-year statute of limitations on tax ties a greater degree of flexibility. In the audits, beyond which the Division may not absence of a consent form, requests for an Responsibilities audit without your written consent. The extension of time beyond 30 days may be The New Jersey Division of Taxation’s statute of limitations does not apply, how- difficult to grant. It is the goal of the Divi-purpose in conducting an audit is to verify ever, for any period during which a tax- sion to complete all audits as expeditiously that the correct tax was paid. Because cer- payer failed to file a return, failed to report and equitably as possible. A consent agree-tain taxes administered by the Division are Federal changes, or filed a false or fraudu- ment also extends the time for filing a self-assessed, an audit program is essential lent return to evade tax. ...