New Jersey Agreement Form

CLOSING AGREEMENT REQUEST

State of New Jersey
Division of Taxation
Form 906

Enclosed packet includes:

1. A copy of the Closing Agreement statute.

2. A Closing Agreement Form 906 to complete.

3. Appointment of Taxpayer Representative, if applicable.

4. A Financial Statement of Debtor – Section I through Section V to be completed.

5. National Standard Expenses information to be used in the completion of Section II of Financial Statement of Debtor.

NOTE: Copies of the Taxpayer’s last two years Individual IRS returns, and Corporate returns, if applicable, are required to be submitted with Form 906.

Send completed required information to:
New Jersey Division of Taxation
Closing Agreements
9th Floor
PO Box 245
Trenton, NJ 08695-0245

Authority
Unless otherwise expressly noted, all provisions of this chapter were adopted pursuant to authority of N.J.S.A. 54:50-1 et seq. and were filed and became effective on January 27, 1978, as R. 1978 d. 29 Sec: 10 N.J.R. 41(a), N.J.R. 127(d).

Chapter Table of Contents

SUBCHAPTER 1 Closing Agreements

18:33-1.1 General provisions

18:33-1.2 Taxable periods

18:33-1.3 Finality; determination of fraud

18:33-1.4 Procedure with respect to closing agreements

18:33-1.5 Applicability and coverage; policy

18:33-1.6 Procedures

APPOINTMENT OF TAXPAYER REPRESENTATIVE

1. Taxpayer Information

Taxpayer is:

2. Representative Information

3. Tax Matters

All tax matters

Specific tax matters listed below:

4. Acts Authorized

The representative(s) is/are authorized to receive and inspect confidential tax records and is/are granted full power to act with respect to the tax matters described above.

5. Notices and Communications

I do not want any notices or communications sent to my representative(s).

The second representative listed should also receive copies of notices/communications.

6. Retention/Revocation of Prior Appointment(s) or Power(s)

Check here if you do not want to revoke any prior Appointment(s) or Power(s) of Attorney.

7. Signature of Taxpayer(s)

THIS APPOINTMENT OF TAXPAYER REPRESENTATIVE IS VOID IF NOT SIGNED AND DATED.

8. Acceptance of Representation and Sample Signature

CLOSING AGREEMENT AS TO FINAL DETERMINATION COVERING SPECIFIC TAX MATTERS

A request for a Closing Agreement to be made between the taxpayer and the Director of the Division of Taxation.

FINANCIAL STATEMENT OF DEBTOR

Section I – Employment Data

Other Employment – Within the last three years

Spouse’s Employment Data

Dependents

Section II – Financial Data

Monthly Income and Expense Analysis

Section III – Assets and Liabilities

Section IV – General Financial Information

Section V – General Information

National Standards: Food, Clothing and Other Items