With no explanation, chose the best option from "A", "B", "C" or "D". hearing the director shall give notice of his determination to the person against whom the tax is assessed. [Emphasis added]. In this case, the Division’s January 26, 2004 letter denying review of the original assessment because the protest was filed out of time, makes plain that, at the time that the protest was first considered by the Division, the Director did not elect “of his own motion” to redetermine the tax assessed in the May 8, 2003 notice of assessment related to final audit determination. As an alternative remedy, a taxpayer may appeal an assessment directly to the Tax Court within ninety days of the action sought to be reviewed, and bypass the administrative protest. N.J.S.A. 54:51A-13 and -14. See Harris Corp. v. Director, Div. of Taxation, 15 N.J. Tax 119, 127 (Tax 1995) (<HOLDING>). See also N.J.S.A. 54:82B-21(a) (sales and use

A: holding that federal prisoners need not exhaust their administrative remedies before filing suit in federal court
B: holding that an alien must exhaust administrative remedies before seeking habeas relief from detention
C: holding there is no statutory requirement that a taxpayer exhaust administrative remedies before filing a complaint in the tax court
D: holding an inmate must exhaust all available administrative remedies before filing suit and if exhaustion was not completed at the time of filing dismissal is mandatory
C.