New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 33 - CLOSING AGREEMENTS AND COMPROMISES
Subchapter 2 - COMPROMISES
Section 18:33-2.7 - Withdrawal or rejection
Universal Citation: NJ Admin Code 18:33-2.7
Current through Register Vol. 56, No. 18, September 16, 2024
An offer in compromise may be withdrawn by the proponent at any time prior to its acceptance. In the event an offer is rejected, the proponent shall be promptly notified in writing. Frivolous offers or offers submitted for the purpose of delaying the collection of tax liabilities shall be immediately rejected. If an offer in compromise is withdrawn or rejected, the amount tendered with the offer, including all installments paid, shall be refunded without interest, unless the taxpayer has stated or agreed that the amount tendered may be applied to the liability with respect to which the offer was submitted.
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