An informal hearing granted by the Director pursuant to N.J.A.C. 18:5-8.1 0 before the Division of Taxation may be conducted in the manner of a conference, with or without representation on behalf of a taxpayer or other party in interest.
N.J. Admin. Code § 18:5-8.11
See: 11 New Jersey Register 98(a), 11 New Jersey Register 211(b).