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Category Archives: Tax Court/Tax Appeal

COVID-19 — EXTENSION OF FILING DEADLINES FOR STATE TAX MATTERS TO CONCLUDE AS OF MAY 1, 2022

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NOTICE TO THE BAR: COVID-19 — EXTENSION OF FILING DEADLINES FOR STATE TAX MATTERS TO CONCLUDE AS OF MAY 1, 2022 

The Supreme Court earlier extended the filing deadlines for certain tax matters in light of the COVID-19 emergency. The extension of deadlines for local property appeals has already concluded. The Court in the attached April 14, 2022 Order has concluded the COVID-19-related extensions of deadlines with regard to state tax appeals as of May 1, 2022 

Questions on this notice should be directed to Tax Court Clerk/Administrator Cheryl Ryan at (609) 815-2922, Option 1 or extension 54650. 

/s/ Glenn A. Grant 

Administrative Director of the Courts 

Dated: April 14, 2022 

SUPREME COURT OF NEW JERSEY 

In light of the public health emergency arising from the COVID-19 pandemic, the Supreme Court extended certain deadlines with regard to local property tax appeals and state tax appeals. The Court in its March 19, 2020 Order and subsequent orders extended such deadlines to the later of May 1, 2020 or 30 days following the conclusion of the State of Emergency declared under Executive Order 103. The Court cited as the basis for those extensions the COVID-19-related disruptions that prevented corporate and residential taxpayers from meeting filing deadlines in property tax appeals before the County Boards of Taxation and the New Jersey Tax Court. L. 2020, c. 35 concluded the extension of deadlines for local property tax appeals but did not address state tax matters. 

The circumstances that prompted the Court to extend filing deadlines have abated. Pursuant to Executive Order 244 (June 4, 2021) and Executive Order 292 (March 4, 2022), the COVID-19 public health emergency has concluded. Pandemic-related barriers no longer prevent New Jersey taxpayers from meeting filing deadlines. 

Accordingly, it is hereby ORDERED that effective immediately and until further order:

  1. The COVID-19-related extensions of deadlines with regard to state tax appeals are concluded as of May 1, 2022. 
  2. This Order supersedes any inconsistent provisions of the Court’s COVID-19 Omnibus and other Orders, including its March 19, 2020, April 6, 2020, and April 21, 2020 Orders.

For the Court, 

/s/ Stuart Rabner

Chief Justice 

Dated: April 14, 2022 

 

Bergen Bar Tax Bulletin: Vol. 37 No. 11

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By Theodore M. David, Chair, Tax Law Committee

Current Items:                                                                                    

1) Tax Cops   

2) Inflation Hooray

3) A Turkey Tribute

1). Over 2,500 criminal investigations, the identification of more than $10 billion from tax fraud and financial crimes, and a nearly 90% conviction rate are just a few highlights from the IRS-Criminal Investigation (IRS-CI) Fiscal Year 2021 Annual Report. The report details statistics, important partnerships, and significant criminal enforcement actions from IRS-CI, the criminal investigative arm of the IRS, for the past fiscal year, which began Oct. 1, 2020, and ended Sept. 30, 2021. Read More

Changes to Come in the Bergen County Courthouse

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From Bergen County Assignment Judge, Hon. Bonnie J. Mizdol: 

Hon. Joan Bedrin Murray:  The Chief Justice has informed me that Hon. Joan Bedrin Murray will be returning to Tax Court at year’s end.  Judge Murray has been a welcome addition to Bergen.  She has juggled a tax and foreclosure calendar with aplomb.  She will always be a part of the Bergen team; and will be sorely missed.  As Judge Murray transitions back to the Tax Court, Hon. Charles Powers, Retired on Recall, shall return to assist the Chancery Division with foreclosure stays.

 

Hon. Robert L. Polifroni, P.J.Cv.:  Despite my pleas to the contrary, Judge Polifroni has remained steadfast in his position and has tendered his retirement papers.  He will be leaving the vicinage as of February 1, 2021. He has brought to the Bergen bench expertise in all aspects of civil litigation and has been an invaluable resource to me as Assignment Judge.   Please join me in wishing him continued good health, a vibrant retirement and in celebrating his contributions to the Bergen bench for the last fourteen (14) years.

Message from the Bergen County Board of Taxation

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The Bergen County Board of Taxation is planning on utilizing a teleconference conference call system through a switchboard controlled by the County Tax Administrator.  The switchboard will allow the County Tax Board administrative access to bring in calls, end calls, mute calls etc.  Hearing notices will go out explicitly stating to a petitioner a window of time at which to make themselves available to be heard on their appeal.  The hearing notice will reiterate that any evidence must be submitted timely to the board and to the tax assessor.   A couple days prior to the hearing, a member of the County Board of Taxation, may reach out to the petitioner and ask them if they have a preferred contact phone number other than the one listed on the appeal form.  The County Board of Taxation will generally have a few petitioners in the queue and dial additional petitioners into the hearings as they progress in order to keep the calendar moving.  The hearing dates will also be listed and advertised on the County Tax Board website,  as well as the call in number and access code for the teleconference hearings.

~Bergen County Board of Taxation

Bergen County Tax Court Proceedings

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  1. Tax Court continues to conduct trials, calendar calls, oral arguments and settlement conferences via remote proceedings (Zoom and/or Teams).
  2. Judiciary Electronic Document Submission- JEDS. The JEDS system is intended for self-represented litigants who need to submit a document to the court.  Attorneys are required to upload case initiating documents in State Tax appeals via JEDS and pay the filing fee by credit card or ACH transaction. After uploading these documents through JEDS the Tax Court Management Office will notify you if you owe additional fees and will upload the documents to the eCourts electronic filing system (eCourts Tax). All subsequent documents in state tax cases are required to be uploaded through eCourts. JEDS is not a replacement for eCourts. All attorneys must file local property tax appeal documents through eCourts. Attorneys may also use JEDS for anything that cannot be filed in eCourts.
  3. Tax Court Management Office as well as Judge’s Chambers are operating remotely the most efficient way to contact either is via email. Email should not be used to file documents or request adjournments.

NOTICE:Judiciary Electronic Document Submission (JEDS) System State Tax Appeals – Attorneys Required to File Case Initiating Documents In JEDS

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JUDICIARY ELECTRONIC DOCUMENT SUBMISSION (JEDS) SYSTEM
STATE TAX APPEALS – ATTORNEYS REQUIRED TO FILE
CASE INITIATING DOCUMENTS IN JEDS

In response to the COVID-19 health emergency, the Judiciary has implemented the Judiciary Electronic Document submission (JEDS) which allows attorneys to submit filings electronically that cannot be accepted through eCourts. The JEDS webpage is found at https://www.njcourts.gov/selfhelp/jeds.html .

Effective immediately, attorneys are required to upload case initiating documents in State Tax appeals via JEDS and pay the filing fee by credit card or ACH transaction. After uploading these documents through JEDS the Tax Court Management Office will notify you if you owe additional fees and will upload the documents to the eCourts electronic filing system (eCourts Tax). All subsequent documents in state tax cases are required to be uploaded through eCourts.

JEDS is not a replacement for eCourts. All attorneys must file local property tax appeal documents through eCourts.

Questions regarding the new JEDS system may be directed to JEDSSupport.mailbox@njcourts.gov.

Dated: April 17, 2020

/s/ Cheryl A. Ryan

Tax Court Clerk/Administrator

NOTICE TO THE BAR JEDS.pdf

NOTICE: Extension of Tax Appeal Deadlines

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SUPREME COURT OF NEW JERSEY

IT IS ORDERED that the March 19, 2020 Order of the Court extending the filing deadlines for certain tax appeals, which Order was reinforced in Section 5 of the Court’s March 27, 2020 omnibus order, is supplemented effective retroactive to March 19, 2020 so as:

  1. to clarify that the extension of filing deadlines applies to both state tax and controversies and local property tax appeals: and
  2. to provide that, as to property tax appeals to the New Jersey Tax Court from judgements issued by the county board of taxation in those counties participating in the Assessment Demonstration Program (L. 2013, c. 15), which at present includes Gloucester and Monmouth Counties, the filing deadlines as to complaints and counterclaims for such matters as set forth in Court Rules 8:4-1(a)(2) and 8:4-3(a) pursuant to N.J.S.A. 54:51A-1, to the extent that those deadlines have not already passed, are hereby extended to the later of: (a) May 1, 2020 or(b) 30 days following a determination that the State of Emergency declared under Executive Order No. 103 has ended.

For the Court,

/s/ Stuart Rabner

Chief Justice

Dated: April 6, 2020

Order – Extension of Tax Appeal Deadlines – COVID-19 – Supplemental Clarifying Order.pdf

NOTICE: Tax Court Operations

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The Tax Court has transitioned to virtual courtrooms. The Court had its first virtual trial on Wednesday March 25, 2020. For the foreseeable future all proceedings which would normally be held in-person (oral arguments on motions, trials, Chapter 91 hearings) will be conducted via Zoom and live streamed by the Judiciary at https://njcourts.gov/public/channels.html. In the event you have a matter before the Tax Court you will be contacted by chambers with instructions on how to log-in and how to upload documents. Questions can be directed to Tax Court IT department at 609-815-2922 ext. 54646.