The State of New Jersey Division of Taxation, has stated that "Unpaid taxes from periods before 2002 are not eligible for this Tax Amnesty Program. However, if Taxpayers come forward, the Division of Taxation will consider lowering the accrued penalty and interest to allow taxpayers to satisfy these liabilities under a Closing Agreement. For pre-2002 debt under Judgment, you should contact the Judgment Section by writing to:
NJ Division of Taxation, Judgment Section
PO Box 245, Trenton, NJ 08695-0245
Or Taxpayers can e-mail to the NJ Division of Taxation from this link: https://www.state.nj.us/treas/taxati...udgments.shtml
For all other pre-2002 liabilities not covered by Judgment, Taxpayers are urged to call the Amnesty Hotline at 800-781-8407.