TAX COURT OF NEW JERSEY JOSHUA D. NOVIN Dr. Martin Luther King, Jr. Justice Building Judge 495 Dr. Martin Luther King, Jr. Blvd., 4th Floor Newark, New Jersey 07102 Tel: (609) 815-2922, Ext. 54680
NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE TAX COURT COMMITTEE ON OPINIONS
August 15, 2025
Mr. Aidong Chen 1105 Longspur Boulevard Orion Township, Michigan 48360
Aiden L. Black Deputy Attorney General Division of Law R.J. Hughes Justice Complex P.O. Box 106 Trenton, New Jersey 08625-0106
Re: Aidong Chen v. Dir., Div. of Taxation Docket No. 008793-2024
Dear Mr. Chen and Deputy Attorney General Black:
This letter shall constitute the court’s opinion on the motion for summary judgment by the
Director, Division of Taxation, seeking entry of an order dismissing plaintiff’s complaint with
prejudice for lack of subject matter jurisdiction, under R. 8:4-1(b), N.J.S.A. 54A:9-10(a), and
N.J.S.A. 54:51A-14.
For the reasons explained below, the court grants the Director, Division of Taxation’s
motion.
I. Findings of Fact and Procedural History
Pursuant to R. 1:7-4, the court makes the following findings of fact based on the
submissions of the parties and the pleadings.
In or about April 2018, plaintiff, Aidong Chen (“plaintiff”), filed a New Jersey Resident
Gross Income Tax Return, Form NJ-1040. Plaintiff’s 2017 New Jersey Gross Income Tax Return Aidong Chen v. Dir., Div. of Taxation Docket No. 008793-2024 Page -2-
deducted moving expenses of $43,739 and applied a Qualified Conservation deduction of $2,000.
Following an audit of plaintiff’s 2017 New Jersey Gross Income Tax Return, on or about
October 1, 2021, the Director, Division of Taxation (the “Director”) issued plaintiff a Notice of
Deficiency asserting that plaintiff had an outstanding New Jersey Gross Income Tax deficiency in
the sum of $4,447.00, plus interest and penalties. 1
Plaintiff pursued administrative appeal remedies with the Director’s Conference and
Appeals Branch, and on August 16, 2023, the Director issued a Final Determination letter
identifying plaintiff’s total 2017 New Jersey Gross Income Tax liability as $6,607.00, inclusive of
penalties and interest (the “Final Determination letter”).
The motion record contains undisputed evidence that the Final Determination letter was
addressed to plaintiff at 1105 Longspur Blvd., Lake Orion, MI 48360, and was forwarded by
certified mail, return receipt requested. The “USPS Tracking” information reflects that the Final
Determination letter was:
Delivered, Left with Individual Lake Orion, MI 48360 August 21, 2023, 2:28 p.m.
The Final Determination letter stated that “[y]ou did not submit sufficient documentation
to verify deducting moving expenses in the amount of $43,739 or the Qualified Conservation
Deduction in the amount of $2,000 from your income for tax year 2017.” Importantly, the Final
Determination letter further stated that, “[i]f you do not agree with the above determination, you
may file a complaint with the Tax Court of New Jersey. The Tax Court must receive the complaint,
along with the required fee relative to this determination, within 90 days from the date of this
1 The COVID-19 Fiscal Mitigation Act, P.L. 2020, Ch. 19, extended the period for making an assessment by an additional ninety (90) days following the lifting of the state of emergency. Aidong Chen v. Dir., Div. of Taxation Docket No. 008793-2024 Page -3-
notice in accordance with the provisions of N.J.S.A. 54:51A-13 et seq.”
On July 25, 2024, the Clerk of the Tax Court received a complaint from plaintiff
challenging the Director’s Final Determination letter.
On June 9, 2025, the Director filed the instant motion for summary judgment seeking entry
of an order dismissing plaintiff’s complaint with prejudice for lack of subject matter jurisdiction,
under R. 8:4-1(b), N.J.S.A. 54A:9-10, and N.J.S.A. 54:51A-14.
In response to the Director’s motion, plaintiff asserts that the untimely filing was “due to
the technical problem in the defendant side’s website and they make-up it by sending me a pdf file
to print [and] then file in paper format.” Plaintiff further argues that the Director “ignored my
provided solid evidence prepared by professional relocation agent.”
II. Conclusions of Law
A. Summary Judgment
Summary judgment “‘serve[s] two competing jurisprudential philosophies’: first, ‘the
desire to afford every litigant who has a bona fide cause of action or defense the opportunity to
fully expose his case,’ and second, to guard ‘against groundless claims and frivolous defenses,’
thus saving the resources of the parties and the court.” Globe Motor Co. v. Igdalev, 225 N.J. 469,
479 (2016) (quoting Brill v. Guardian Life Ins. Co. of Am., 142 N.J. 520, 541-42 (1995)).
R. 4:46-2 outlines the circumstances under which summary judgment should be granted:
if the pleadings, depositions, answers to interrogatories and admissions on file together with the affidavits, if any, show that there is no genuine issue as to any material fact challenged and that the moving party is entitled to a judgment or order as a matter of law.
[R. 4:46-2.]
In Brill, our Supreme Court explained that “the essence of the inquiry [is] whether the Aidong Chen v. Dir., Div. of Taxation Docket No. 008793-2024 Page -4-
evidence presents a sufficient disagreement to require submission to a jury or whether it is so one-
sided that one party must prevail as a matter of law.” 142 N.J. at 536 (quoting Anderson v. Liberty
Lobby, Inc., 477 U.S. 242, 251-52 (1986)). In conducting this inquiry, the trial court must engage
in a “kind of weighing that involves a type of evaluation, analysis and sifting of evidential
materials.” Ibid. The standard established by our Supreme Court in Brill is as follows:
[w]hen deciding a motion for summary judgment under R. 4:46-2, the determination whether there exists a genuine issue with respect to a material fact challenged requires the motion judge to consider whether the competent evidential material presented, when viewed in the light most favorable to the non-moving party in consideration of the applicable evidentiary standard, are sufficient to permit a rational fact finder to resolve the alleged disputed issue in favor of the non-moving party.
[Id. at 536.]
In considering the material evidence before it with which to determine if there is a genuine
issue of material fact, the court must view most favorably those items presented to it by the party
opposing the motion and all doubts are to be resolved against the movant. Ruvolo v. American
Casualty Co., 39 N.J. 490, 491 (1963). A court charged with “deciding a summary judgment
motion does not draw inferences from the factual record as does the factfinder in a trial, . . .
[i]nstead, the motion court draws all legitimate inferences from the facts in favor of the non-
moving party.” Globe Motor Co., 225 N.J. at 480 (internal citations omitted). Thus, the moving
party bears the burden “to exclude any reasonable doubt as to the existence of any genuine issue
of material fact” with respect to the claims being asserted. United Advertising Corp. v. Borough
of Metuchen, 35 N.J. 193, 196 (1961).
“By its plain language, R. 4:46-2 dictates that a court should deny a summary judgment
Free access — add to your briefcase to read the full text and ask questions with AI
TAX COURT OF NEW JERSEY JOSHUA D. NOVIN Dr. Martin Luther King, Jr. Justice Building Judge 495 Dr. Martin Luther King, Jr. Blvd., 4th Floor Newark, New Jersey 07102 Tel: (609) 815-2922, Ext. 54680
NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE TAX COURT COMMITTEE ON OPINIONS
August 15, 2025
Mr. Aidong Chen 1105 Longspur Boulevard Orion Township, Michigan 48360
Aiden L. Black Deputy Attorney General Division of Law R.J. Hughes Justice Complex P.O. Box 106 Trenton, New Jersey 08625-0106
Re: Aidong Chen v. Dir., Div. of Taxation Docket No. 008793-2024
Dear Mr. Chen and Deputy Attorney General Black:
This letter shall constitute the court’s opinion on the motion for summary judgment by the
Director, Division of Taxation, seeking entry of an order dismissing plaintiff’s complaint with
prejudice for lack of subject matter jurisdiction, under R. 8:4-1(b), N.J.S.A. 54A:9-10(a), and
N.J.S.A. 54:51A-14.
For the reasons explained below, the court grants the Director, Division of Taxation’s
motion.
I. Findings of Fact and Procedural History
Pursuant to R. 1:7-4, the court makes the following findings of fact based on the
submissions of the parties and the pleadings.
In or about April 2018, plaintiff, Aidong Chen (“plaintiff”), filed a New Jersey Resident
Gross Income Tax Return, Form NJ-1040. Plaintiff’s 2017 New Jersey Gross Income Tax Return Aidong Chen v. Dir., Div. of Taxation Docket No. 008793-2024 Page -2-
deducted moving expenses of $43,739 and applied a Qualified Conservation deduction of $2,000.
Following an audit of plaintiff’s 2017 New Jersey Gross Income Tax Return, on or about
October 1, 2021, the Director, Division of Taxation (the “Director”) issued plaintiff a Notice of
Deficiency asserting that plaintiff had an outstanding New Jersey Gross Income Tax deficiency in
the sum of $4,447.00, plus interest and penalties. 1
Plaintiff pursued administrative appeal remedies with the Director’s Conference and
Appeals Branch, and on August 16, 2023, the Director issued a Final Determination letter
identifying plaintiff’s total 2017 New Jersey Gross Income Tax liability as $6,607.00, inclusive of
penalties and interest (the “Final Determination letter”).
The motion record contains undisputed evidence that the Final Determination letter was
addressed to plaintiff at 1105 Longspur Blvd., Lake Orion, MI 48360, and was forwarded by
certified mail, return receipt requested. The “USPS Tracking” information reflects that the Final
Determination letter was:
Delivered, Left with Individual Lake Orion, MI 48360 August 21, 2023, 2:28 p.m.
The Final Determination letter stated that “[y]ou did not submit sufficient documentation
to verify deducting moving expenses in the amount of $43,739 or the Qualified Conservation
Deduction in the amount of $2,000 from your income for tax year 2017.” Importantly, the Final
Determination letter further stated that, “[i]f you do not agree with the above determination, you
may file a complaint with the Tax Court of New Jersey. The Tax Court must receive the complaint,
along with the required fee relative to this determination, within 90 days from the date of this
1 The COVID-19 Fiscal Mitigation Act, P.L. 2020, Ch. 19, extended the period for making an assessment by an additional ninety (90) days following the lifting of the state of emergency. Aidong Chen v. Dir., Div. of Taxation Docket No. 008793-2024 Page -3-
notice in accordance with the provisions of N.J.S.A. 54:51A-13 et seq.”
On July 25, 2024, the Clerk of the Tax Court received a complaint from plaintiff
challenging the Director’s Final Determination letter.
On June 9, 2025, the Director filed the instant motion for summary judgment seeking entry
of an order dismissing plaintiff’s complaint with prejudice for lack of subject matter jurisdiction,
under R. 8:4-1(b), N.J.S.A. 54A:9-10, and N.J.S.A. 54:51A-14.
In response to the Director’s motion, plaintiff asserts that the untimely filing was “due to
the technical problem in the defendant side’s website and they make-up it by sending me a pdf file
to print [and] then file in paper format.” Plaintiff further argues that the Director “ignored my
provided solid evidence prepared by professional relocation agent.”
II. Conclusions of Law
A. Summary Judgment
Summary judgment “‘serve[s] two competing jurisprudential philosophies’: first, ‘the
desire to afford every litigant who has a bona fide cause of action or defense the opportunity to
fully expose his case,’ and second, to guard ‘against groundless claims and frivolous defenses,’
thus saving the resources of the parties and the court.” Globe Motor Co. v. Igdalev, 225 N.J. 469,
479 (2016) (quoting Brill v. Guardian Life Ins. Co. of Am., 142 N.J. 520, 541-42 (1995)).
R. 4:46-2 outlines the circumstances under which summary judgment should be granted:
if the pleadings, depositions, answers to interrogatories and admissions on file together with the affidavits, if any, show that there is no genuine issue as to any material fact challenged and that the moving party is entitled to a judgment or order as a matter of law.
[R. 4:46-2.]
In Brill, our Supreme Court explained that “the essence of the inquiry [is] whether the Aidong Chen v. Dir., Div. of Taxation Docket No. 008793-2024 Page -4-
evidence presents a sufficient disagreement to require submission to a jury or whether it is so one-
sided that one party must prevail as a matter of law.” 142 N.J. at 536 (quoting Anderson v. Liberty
Lobby, Inc., 477 U.S. 242, 251-52 (1986)). In conducting this inquiry, the trial court must engage
in a “kind of weighing that involves a type of evaluation, analysis and sifting of evidential
materials.” Ibid. The standard established by our Supreme Court in Brill is as follows:
[w]hen deciding a motion for summary judgment under R. 4:46-2, the determination whether there exists a genuine issue with respect to a material fact challenged requires the motion judge to consider whether the competent evidential material presented, when viewed in the light most favorable to the non-moving party in consideration of the applicable evidentiary standard, are sufficient to permit a rational fact finder to resolve the alleged disputed issue in favor of the non-moving party.
[Id. at 536.]
In considering the material evidence before it with which to determine if there is a genuine
issue of material fact, the court must view most favorably those items presented to it by the party
opposing the motion and all doubts are to be resolved against the movant. Ruvolo v. American
Casualty Co., 39 N.J. 490, 491 (1963). A court charged with “deciding a summary judgment
motion does not draw inferences from the factual record as does the factfinder in a trial, . . .
[i]nstead, the motion court draws all legitimate inferences from the facts in favor of the non-
moving party.” Globe Motor Co., 225 N.J. at 480 (internal citations omitted). Thus, the moving
party bears the burden “to exclude any reasonable doubt as to the existence of any genuine issue
of material fact” with respect to the claims being asserted. United Advertising Corp. v. Borough
of Metuchen, 35 N.J. 193, 196 (1961).
“By its plain language, R. 4:46-2 dictates that a court should deny a summary judgment
motion only where a party opposing the motion has come forward with evidence that creates a Aidong Chen v. Dir., Div. of Taxation Docket No. 008793-2024 Page -5-
‘genuine issue as to any material fact challenged.’” Brill, 142 N.J. at 529. However, when the
party opposing the motion merely presents “facts which are immaterial or of an insubstantial
nature, a mere scintilla, fanciful, frivolous, gauzy or merely suspicious,” then an otherwise
meritorious application for summary judgment should not be defeated. Judson v. Peoples Bank
and Trust Co., 17 N.J. 67, 75 (1954). Hence, “when the evidence is so one-sided that one party
must prevail as a matter of law . . . the trial court should not hesitate to grant summary judgment.”
Brill, 142 N.J. at 540 (quoting Liberty Lobby, Inc., 477 U.S. at 252).
Having reviewed the pleadings, affidavits, and undisputed material statements of fact, the
court concludes that no genuine issues of material fact are in dispute. Rather, this matter involves
an application of law to the undisputed facts contained in the motion record, and thus, is ripe for
summary judgment.
B. Jurisdiction
The court’s analysis begins with a principle that is axiomatic, the Tax Court is a court of
limited jurisdiction. N.J.S.A. 2B:13-2. As our Supreme Court recently observed, the narrow
jurisdiction of the Tax Court is “defined by statute . . . It is against this comprehensive mosaic of
procedural safeguards -- one with which continuing strict and unerring compliance must be
observed.” McMahon v. City of Newark, 195 N.J. 526, 529 (2008).
This court’s jurisdiction to review any decision, order, finding, assessment or action of the
Director is clearly delineated under our statutes. N.J.S.A. 54:51A-14, provides, in part, that:
all complaints shall be filed within 90 days after the date of the action sought to be reviewed.
[N.J.S.A. 54:51A-14.]
Similarly, N.J.S.A. 54A:9-10(a) provides that: Aidong Chen v. Dir., Div. of Taxation Docket No. 008793-2024 Page -6-
[a]ny aggrieved taxpayer may, within 90 days after any decision, order, finding, assessment or action of the Director of the Division of Taxation made pursuant to the provisions of this act, appeal therefrom to the tax court in accordance with the provisions of the State Tax Uniform Procedure Law., R.S. 54:48-1, et seq.
[N.J.S.A. 54A:9-10(a).]
Our court rules mirror this statutory scheme, requiring that “[c]omplaints seeking to review
actions of the Director of the Division of Taxation . . . with respect to a tax matter . . . shall be filed
within 90 days after the date of the action to be reviewed.” R. 8:4-1(b).
The 90-day limitations period is “calculated from the date of service of the decision or
notice of the action taken.” R. 8:4-2. In Liapakis v. State Dep’t of Treasury, Div. of Taxation,
363 N.J. Super. 96, 99 (App. Div. 2003), certif. denied, 179 N.J. 369 (2004), our Appellate
Division concluded that R. 8:4-2 applies to calculation of the 90-day period and therefore, the 90-
day limitations period begins to run upon the taxpayer’s receipt of the notice.
An exacting compliance with the statutory provisions and court rules is a fundamental
prerequisite to conferring jurisdiction on this court. It is well-settled that “statutes of limitation
applicable to suits against the government are conditions attached to the sovereign’s consent to be
sued and must be strictly construed.” H.B. Acquisitions, Inc. v. Dir., Div. of Taxation, 12 N.J.
Tax 60, 65 (Tax 1991). The “court has no power . . . to relax or dispense with a statute of
limitations passed by the Legislature and approved by the Governor.” Prospect Hill Apartments
v. Borough of Flemington, 172 N.J. Super. 224, 227 (Tax 1979).
A taxpayer’s failure to comply with the applicable limitations period is “of particular
concern in tax matters, given ‘the exigencies of taxation and the administration of . . .
government.’” Millwork Installation, Inc. v. State Dep’t of the Treasury, Div. of Taxation, 25 N.J.
Tax 452, 459 (Tax 2010) (quoting F.M.C. Stores Co. v. Borough of Morris Plains, 100 N.J. 418, Aidong Chen v. Dir., Div. of Taxation Docket No. 008793-2024 Page -7-
424 (1985)). The court’s strict adherence to “limitation period[s] is mandatory and is justified by
the need for predictability of revenues by the State.” McCullough Transportation Co. v. Motor
Vehicles Division, 113 N.J. Super. 353 (App. Div. 1971). In the taxation arena, “statutes of
limitation and limitation periods play a vital role. Legislative policy has consistently followed the
salutary principle that proceedings concerning tax assessments and governmental fiscal matters be
brought expeditiously within established time periods.” L.S. Village, Inc. v. Lawrence Twp., 8
N.J. Tax 287 (Law Div. 1985), aff'd, 8 N.J. Tax 327 (App. Div. 1986). Thus, after expiration of
the applicable limitations period, the Director is entitled to assume that an assessment is final, and
is not subject to further scrutiny by the court. Commercial Refrigeration & Fixture Co., Inc. v.
Dir., Div. of Taxation, 2 N.J. Tax 415, 419 (Tax 1981).
The taxpayer’s “[f]ailure to file a timely appeal is a fatal jurisdictional defect,” barring
consideration of the merits of the action. F.M.C. Stores Co., 100 N.J. at 425 (citing Clairol v.
Kingsley, 109 N.J. Super. 22 (App. Div. 1970), aff’d, 57 N.J. 199 (1970)). A complaint that is
filed one day late must be dismissed for want of jurisdiction. Mayfair Holding Corp. v. Twp. of
North Bergen, 4 N.J. Tax 38 (Tax 1982). Even in the absence of harm to a defendant, the failure
to timely file a complaint within the prescribed 90-day limitations period deprives the court of
jurisdiction. See Lawrenceville Garden Apartments v. Twp. of Lawrence, 14 N.J. Tax 285 (App.
Div. 1994).
Here, it is undisputed that the Director issued plaintiff the Final Determination letter on
August 16, 2023. The Final Determination letter was delivered to plaintiff on August 21, 2023.2
2 Plaintiff has not submitted any documentation, certifications, or opposition to the Director’s motion challenging receipt of the Final Determination letter on August 21, 2023, or the validity of the address to which the Final Determination letter was mailed. Aidong Chen v. Dir., Div. of Taxation Docket No. 008793-2024 Page -8-
Thus, the court will begin counting the 90-day limitations period from August 21, 2023, the date
the certified mail was delivered. See Liapakis, 363 N.J. Super. at 99.
Affording plaintiff the most favorable inferences, the 90-day limitations period for
establishing jurisdiction with this court concluded on Sunday, November 19, 2023. However,
because the last day of the computation period was a Sunday, under R. 1:3-1, the filing deadline
is extended to Monday, November 20, 2023. Here however, plaintiff’s complaint was not filed
until July 25, 2024, approximately two hundred and forty-eight (248) days after the 90-day
limitations period expired. Moreover, the court’s review of the pleadings reveal that plaintiff’s
complaint was signed on July 18, 2024, well beyond the applicable limitations period. Plaintiff
has offered no credible evidence that he attempted to file a complaint challenging the Final
Determination letter on or before Monday, November 20, 2023.
Accordingly, the court is satisfied that plaintiff’s complaint must be dismissed with
prejudice for want of jurisdiction. Plaintiff’s complaint was filed beyond the ninety (90) day
limitations period afforded under N.J.S.A. 54:51A-14, N.J.S.A. 54A:9-10(a), and R. 8:4-1(b).
III. Conclusion
Plaintiff’s complaint was not timely filed within the ninety (90) day limitations period
following receipt of the Final Determination letter, as required under N.J.S.A. 54:51A-14, N.J.S.A.
54A:9-10(a), and R. 8:4-1(b). Therefore, following expiration of the ninety-day period the
Director’s Final Determination letter became final and fixed. Accordingly, plaintiff’s complaint
is dismissed for want of jurisdiction.
Very truly yours,
/s/
Hon, Joshua D. Novin, J.T.C.