Legal Question in Tax Law in New Jersey

Re: delinquincy

This depends on what the terms of your divorce decree or property settlement provide. If there is nothing contained in either document, you, as the primary taxpayer, will be deemed responsible, although the State can go against either of you. Without more information on what the divorce documents state as to allocation of payment of debts, I suggest contacting your matrimonial attorney, advising the attorney of the notice and have him contact your wife's attorney. If the documents are silent, while the State can collect from either party, the usual resolution between the parties is to determine whose income generated the assessment and have him/her pay the liability, or pro-rate it based upon each person's income if it is a non-allocated source that produced the deficiency (like interest on a joint bank account).