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Bill

S 1051

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

2026-2027 Regular Session Introduced by Nilsa Cruz-Perez

New Jersey bill requiring malpractice plaintiffs against tax professionals (enrolled agents) to submit expert-signed affidavits before filing suit, raising access-to-justice versus frivolous-litigation tradeoffs.

Introduced in the Senate, Referred to Senate Judiciary Committee
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Bill Summary · S 1051

Legislative bill overview

S 1051 requires plaintiffs filing medical malpractice lawsuits against enrolled agents (tax professionals) to submit an affidavit of merit before proceeding. This affidavit would need to be signed by a qualified expert attesting that the defendant's conduct fell below professional standards. The bill applies specifically to enrolled agents registered with the IRS who provide tax advice and related services.

Why is this important

Affidavit-of-merit requirements function as gatekeeping mechanisms that can reduce frivolous lawsuits, lower litigation costs, and protect professionals from baseless claims. However, they also create barriers for legitimate plaintiffs to access courts, potentially shielding negligent practitioners from accountability and shifting financial burdens onto injured parties who must hire experts early in litigation.

Potential points of contention

  • Access to justice concerns: Requiring upfront expert affidavits increases costs for plaintiffs, potentially preventing those with valid claims but limited resources from pursuing cases
  • Expert availability and bias: Identifying qualified experts willing to review enrolled agent conduct may be difficult, and experts could face pressure or retaliation from professional networks
  • Scope ambiguity: The bill doesn't clarify which professional standards apply or how "enrolled agent malpractice" is defined compared to attorney or accountant malpractice standards

Compiled from official sources — confirm details with the bill’s official record.

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