NJ has established the Office of the Taxpayer Advocate. The Advocate will provide free and independent assistance to individuals who have been unsuccessful in resolving their tax problems with the NJ Div. of Taxation. The contact information is: State of NJ, Division of Taxation, Office of the Taxpayer Advocate, P.O. Box 240, Trenton, NJ 08695-0240. Fax:(609) 984-5147. EMail: nj.taxpayeradvocate@treas.state.nj.us