Your first step should be to take a closer look at the letter you received to be certain that it is referring to your 2023 state tax return and not a previous tax year. Often it can take more than a year before letters are sent with regard to tax return issues discovered by taxing authorities like the IRS or state departments of revenue.
Using the link shared by DoninGA to learn more about the TurboTax Audit Support Center, you will find a section where you can click 'New Jersey' to go directly to information about how to contact your state to be sure you understand the letter you received and what it means.
@RalphSnuggles
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