HAMILL, J.T.C.
The issue in this state tax matter is whether plaintiff George V. Richardson is entitled to a complete abatement of interest on a gross income tax deficiency for the 1988 taxable year. Plaintiff asserts that he is so entitled under N.J.S.A. 54:49-11b because the Division of Taxation's instructions to the 1988 gross income tax return constituted "erroneous advice" on which he reasonably relied. The Director responds that N.J.S.A. 54:49...
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