New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A1640

Introduced
1/9/24  

Caption

Requires plaintiff to obtain affidavit of merit in malpractice suit against enrolled agent.

Impact

The bill aims to protect enrolled agents from frivolous lawsuits that could arise from malpractice claims. By introducing the requirement for an affidavit, plaintiffs must prove a valid basis for their claims early in the process, which could deter unmeritorious lawsuits. This change aligns with existing protections afforded to other professional fields in New Jersey, thereby creating a more consistent legal framework for malpractice claims across diverse professions.

Summary

Assembly Bill A1640 seeks to amend New Jersey law to require a plaintiff to obtain an affidavit of merit when bringing a malpractice suit against an enrolled agent. This amendment adds enrolled agents—recognized by the IRS as authorized tax practitioners— to the list of regulated professionals who must meet this standard, which currently includes professions such as attorneys, physicians, and accountants. The purpose is to ensure that plaintiffs have preliminarily established the legitimacy of their claims before pursuing legal action, as they must now obtain certification from another professional in the field that there exists a reasonable probability the enrolled agent's actions fell outside acceptable standards.

Contention

There may be points of contention surrounding this bill, particularly concerning its potential impact on access to justice for clients. Critics could argue that the added procedural requirement might impede legitimate claims against enrolled agents, especially for individuals who may lack the resources to obtain the necessary professional certification. Proponents, however, may contend that this measure is essential to maintaining the integrity of professional services and protecting the rights of those in professions with significant legal responsibilities.

Companion Bills

NJ S54

Same As Requires plaintiff to obtain affidavit of merit in malpractice suit against enrolled agent.

NJ S516

Carry Over Requires plaintiff to obtain affidavit of merit in malpractice suit against enrolled agent.

NJ A3239

Carry Over Requires plaintiff to obtain affidavit of merit in malpractice suit against enrolled agent.

Similar Bills

NJ A3239

Requires plaintiff to obtain affidavit of merit in malpractice suit against enrolled agent.

NJ S516

Requires plaintiff to obtain affidavit of merit in malpractice suit against enrolled agent.

NJ S54

Requires plaintiff to obtain affidavit of merit in malpractice suit against enrolled agent.

AZ SB1176

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AZ HB2532

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AZ HB2123

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AZ SB1533

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AZ SB1517

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