On Tuesday, September 11, 2012, a delivery truck carrying mail addressed to the New Jersey Division of Taxation ("Division") was involved in an accident and the contents of the truck were destroyed beyond recognition.
The New Jersey Governor and Treasurer directed the Division to assist taxpayers that may have been affected by the accident. The Division has advised taxpayers that duplicate mailings, or electronic returns and payments, can be submitted immediately and that late filing and late payment penalties will be waived for filings and payments received on or before October 15, 2012.
The Division also announced that if a billing notice for late filing and/or late payment is received because of the accident, a taxpayer seeking an abatement of the penalty must submit a written response to the Division sufficiently demonstrating that the late filing and/or payment was a result of the accident.
The Division makes no mention of how, or even if, it will assist taxpayers with respect to protests that may have been affected by the accident.
For a copy of the Division's announcement, click here. For a copy of the announcement issued by the New Jersey Department of the Treasury, click here.
Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.
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