June 14, 2007
HARRY'S LOBSTER HOUSE CORPORATION, PLAINTIFF-APPELLANT,
DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.
On appeal from the Tax Court of New Jersey, Docket No. 4978-2004, whose opinion is published at 23 N.J. Tax 149 (Tax 2006).
NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE APPELLATE DIVISION
Argued June 5, 2007
Before Judges Skillman and Lisa.
The Director of the Division of Taxation (Director) made a final determination denying administrative review of a notice of assessment issued to plaintiff, Harry's Lobster House Corporation, because plaintiff's protest of the assessment was untimely filed. Plaintiff brought this action contesting the Director's action. The Tax Court granted the Director's summary judgment motion and dismissed the action. The court concluded that, notwithstanding a purported agreement by representatives of the Director to reconsider the assessment, any such agreement was unauthorized and was not binding on the Director, as a result of which the Director acted in accordance with the applicable statutory and decisional law in declining to consider plaintiff's untimely protest. Therefore, the court concluded that it had no jurisdiction to consider the merits of the complaint.
On appeal, plaintiff argues:
THE TAX DIVISION'S AGREEMENT TO RE-EXAMINE TAXPAYER'S RECORDS, AND ITS HAVING CONDUCTED A RE-EXAMINATION, MAY NOT BE RENEGED UPON.
We have considered plaintiff's argument and reject it. We affirm for the reasons set forth by Judge Menyuk in her written opinion reported at 23 N.J. Tax 149 (Tax 2006).
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