礼德律师事务所

Reed Smith News Flashes

New Jersey’s Mediation Program Goes Live Tomorrow

Subscribe
主页 观点 New Jersey’s Mediation Program Goes Live Tomorrow
Tomorrow will be the first day of the New Jersey Division of Taxation’s mediation program.  For now, it is a pilot program that will run from October 1, 2025 through September 30, 2027 that will be available for corporation business tax and sales and use tax disputes involving at least $5,000 of tax.  The mediation process is subject to strict confidentiality.  To participate, taxpayers must notify their auditor at the closing conference and file an application using Form NJ-MED-1.1

Earlier this year, Reed Smith attorneys, together with Alan Kline, Counsel to the Director of the Division of Taxation (the “Division”), conducted a webinar about the program.2 You can view the webinar online.

If you are accepted into the program, you will be assigned a Division-employed mediator.  The Division’s goal is to resolve disputes within six months; however, the Division has signaled that taxpayer outcomes are not expected to be any more or less favorable compared to the Division’s historical approach.  Importantly, if the mediation is unsuccessful, taxpayers retain their normal appeal rights.

If you would like assistance assessing your case and whether you should participate in the program, please email one of the authors of this alert, or contact the Reed Smith attorney with whom you generally work.

  1. New Jersey Division of Taxation, Application for Mediation Program, Form NJ-MED-1, available via the PDF.
  2. Reed Smith LLP, Q&A with NJ Division Counsel: What Taxpayers Should Know About Mediation Pilot Program, YouTube (June 10, 2025).

Newsflash 2025-241