New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 32 - CONFERENCES AND APPEALS
Subchapter 1 - CONFERENCES AND APPEALS
Section 18:32-1.5 - Representation

The taxpayer may have an attorney or accountant present at a conference. If the taxpayer intends to have an attorney and/or an accountant represent the taxpayer at a conference, the taxpayer shall complete a Form M-5008-R, Appointment of Taxpayer Representative and the Division must receive the form, properly completed, prior to the interview. Unless otherwise instructed by the taxpayer in writing, the original Final Determination notice, plus any attachments, shall be mailed by certified mail to the taxpayer's last known address, with copies mailed by certified mail to the agent identified on the Form M-5008-R, Appointment of Taxpayer Representative filed by the taxpayer.