FROM:

The Law Office of Eugene Gorrin, LLC

DATE:

September 18, 2014

RE:

Limited Period of Time to Resolve Unpaid NJ Tax Liabilities from Tax Periods 2005 through 2013

______________________________________________________________________________ LIMITED PERIOD TO RESOLVE UNPAID NJ TAX LIABILITIES FROM TAX PERIODS 2005 THROUGH 2013 The NJ Division of Taxation is offering individuals and businesses that have unpaid tax liabilities from tax periods 2005 through 2013 an opportunity to resolve outstanding liabilities. Pursuant to a notice issued September 17, 2014, the Division of Taxation will send letters to individuals and businesses who have unpaid New Jersey tax liabilities from tax periods 2005 through 2013. The Division is offering interested taxpayers an easy way to resolve those outstanding tax liabilities and reduce or even eliminate their accumulated penalties and fees - if they pay the full amount due by Nov. 17, 2014. This offer is also open to individuals and businesses who did not receive outreach letters from the Division. The director of the Division of Taxation stated that the division will be sending approximately 125,000 billing notices over the next few days. In addition, the director stated that the liabilities to be indicated on the notices are not new – the division believes that in almost all cases it has notified the recipient previously. An example billing notice package was provided. The division intends to add postings on its website and believes that a press release will be issued from the Treasury Communications Office shortly. Information about the 2014 Fall Outreach Initiative is available at: http://www.njtaxation.org/Fall2014

STATE OF NEW JERSEY DEPARTMENT OF THE TREASURY DIVISION OF TAXATION P0 BOX 286 TRENTON, NJ 08695-0286

Michael J. Bryan Director

September 17, 2014 JAMES XXXXX & MXXXX L 12X XXXXX XXXX ST XXXXX ISLAND, UU XXXXX-0000

Are you looking for an easy way to resolve your unpaid New Jersey tax liabilities? For a limited time the New Jersey Division of Taxation is offering businesses and individuals with unpaid tax liabilities for tax periods 2005 through 2013 an easy way to request and enter into a closing agreement with the Division to satisfy outstanding tax liabilities.* Under the terms of the closing agreement, a taxpayer will pay, and the Division will accept, an amount that reflects reduced or eliminated penalties and no costs of collection or recovery fees in full and final satisfaction of the outstanding tax liability. Why did you receive this letter? We believe you may benefit from this opportunity. According to our records, the Division of Taxation previously contacted you or your business about the unpaid tax liabilities listed on the enclosed Schedule of Liabilities. What should you do next? Please review the Schedule carefully. It shows the amounts you owe, the type of taxes owed, the applicable tax periods, payments you already made and interest and/or penalties accrued to date for each. The Schedule also indicates the reduced amount you will have to pay in full if you choose to request and enter into a closing agreement with the Division during this limited-time opportunity. Online: Beginning Oct. 1, 2014, visit www.njtaxation.org/fa112014. You will be able to view your Schedule of Liabilities, indicate the amount you are paying for each item and the total amount you are paying, read the closing agreement, agree to the terms of the agreement, and make your payment. We must receive your full payment by Nov. 17, 2014. By Mail: We have enclosed two copies of the Schedule of Liabilities. Keep one copy for your records and send the other one, with your payment (check or money order) and signed Closing Agreement, in the enclosed envelope to: New Jersey Division of Taxation P0 Box 286 Trenton, NJ 08695-0286 * As authorized by N.J.S.A. 54:53-1. New Jersey Is An Equal Opportunity Employer - Printed on Recycled and Recyclable Paper

Please be sure to indicate on the Schedule the amount you are paying for each item (under Amount Being Paid) and enter the total amount you are paying at the bottom. Then read the closing agreement, enter your total payment in the space provided, sign where indicated, and return the Schedule and closing agreement to the Division with full payment by Nov. 17, 2014. When you pay by check, you authorize the Division to use your check to make a one-time electronic fund transfer from your account. IMPORTANT NOTICE.- If some or all of the amount you are paying is under judgment, you must make your payment(s) with guaranteed funds (certified funds or bank check) or we may not be able to issue a Warrant of Satisfaction for at least six months. What happens if you do not pay the balance due by Nov. 17, 2014? If you do not pay the balance due or provide sufficient proof that you (or your business) do not owe it by Nov. 17, 2014, any and all penalties, interest, costs of collection, and/or recovery fees will remain due. We may also pursue further collection activity. Do you have to pay the balance due all at once? You may pay the balance due in one lump sum or you may make several payments to satisfy the amount due, but you must pay the full amount by Nov. 17, 2014. What if you have unfiled tax returns? If you or your business have unfiled returns that you wish to clear up, visit our website: www.njtaxation.org, contact our Call Center or visit a Regional Office (see below for more information). If you have questions: We are here to help. You can contact the Division of Taxation as follows: Online: The fastest way to get all the information you need, or make a payment is to go to our website: www.njtaxation.org/fa112014. By Phone: Call us at (609) 943-5000. Representatives are available Monday through Friday, 8:30 a.m. to 4:30 p.m., but will be available 8:00 a.m until 6:00 p.m from Oct. 1 to Nov. 17. Visit a Regional Office: There are seven regional offices located throughout the state. To find the office closest to you, visit www.njtaxation.org

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STATE OF NEW JERSEY Michael J. Bryan Director

DEPARTMENT OF THE TREASURY DIVISION OF TAXATION P0 BOX 286 TRENTON, NJ 08695-0286 September 17, 2014

TaxpayerlD: xxx-xxx-xxxJ000 JAMES XXXXX & MXXXX L 12X XXXXX XXXX ST XXXXX ISLAND, UU XXXXX-0000

CLOSING AGREEMENT I hereby request a Closing Agreement with the Division of Taxation to resolve the liabilities indicated on the accompanying Schedule of Liabilities. I understand that my accounts have been reviewed and the Division of Taxation has determined that there are good and sufficient reasons for accepting the amount(s) shown on Schedule in order to close out these liabilities and that the State will not be disadvantaged. In consideration of , which I will pay in full by November 17, 2014, the Director of the Division will the sum of $ approve this agreement, and these liabilities will be satisfied in full and be considered closed. I understand that the matters covered by this agreement are final and conclusive and I waive all my rights to any further administrative review or judicial appeal in this matter, subject however, to reopening in the event of fraud, malfeasance or misrepresentation of a material fact, and subject to any applicable provisions of law in effect at the time of signing below. I also understand that if I don't pay the amount indicated in full by November 17, 2014, this agreement will not be approved by the Director and I will continue to be responsible for paying the full amount of tax, penalties, interest, and costs of collection shown on the attached Schedule of Liabilities as well as additional interest calculated to the date I remit payment.

Signature of Taxpayer or Responsible Person

Date

Signature of Spouse

Date