• If you have an unresolved tax matter with the SCDOR, we will send you a written notice. 
• Notices regarding unresolved tax matters are called Proposed Assessments. Your Proposed Assessment may have a different title depending on the tax matter that needs to be resolved and the SCDOR division issuing the assessment. Common titles include (but are not limited to): 
• Notice of Assessment 
  
• Assessment Notice and Tax Bill 
• Notice of Proposed Adjustment 
• Notice of Action on License 
• Proposed Assessment Report 
• Your Proposed Assessment will clearly state: 
• What is being assessed, including the amount of tax, penalties, interest, and due date, if applicable 
• What the SCDOR is basing those findings on 
• How you can resolve the matter, and what penalties you will face if you don’t resolve the matter in a timely fashion 
• What to do if you disagree with the Proposed Assessment, including information you need to file a protest and your rights under the Taxpayers' Bill of Rights. You must file a written protest within 90 days of the date listed on your notice.

• If you disagree with the SCDOR’s findings on your Proposed Assessment, you have 90 days to file a written protest. 
• If the 90th day of the protest period falls on a weekend or state holiday, your deadline will be extended to the next business day. 
• There are three ways to file your protest with the SCDOR: 
• Option 1: The quickest, easiest way to file a protest is by completing the Protest Pursuant to Revenue Procedures Act (C-245) using our free online tax portal, MyDORWAY. 
• Log into an existing MyDORWAY account or create a new account to get started. Once you’re logged in, select the account in question. Under I Want To, select Additional Forms and Applications. Then select File an Application for Appeal. 
• To learn how to create a new MyDORWAY account, visit dor.sc.gov/MyDORWAY. 
• Option 2: File a paper copy of the C-245, available at dor.sc.gov/forms. 
• Send your completed form to the address or email address listed on your Proposed Assessment. You can also hand deliver it to one of our offices. 
• Option 3: File a written protest without using the C-245. If you choose not to use the C-245, your protest must still contain all of the information on the C-245, including: 
• Your name, mailing address, and telephone number 
• Your appropriate taxpayer identification number (such as your Social Security Number, License Number, or File Number) 
• The tax period or date covered in the Proposed Assessment 
• The tax type and nature of your dispute 
• A statement outlining the reasons for your protest, including any law or authority you are basing your protest on 
• Any other relevant information 
• A copy of the Proposed Assessment you are protesting 
• If you fail to file your written protest for an unresolved tax matter within 90 days, the SCDOR will make its final assessment and begin collection activities. 
• If the SCDOR receives your written protest within 90 days of your Proposed Assessment, we will not attempt to collect any tax or take other action until the protest is resolved.
  

• When we receive your protest, the SCDOR division that issued your Proposed Assessment will send you an Acknowledgement Letter. The Acknowledgement Letter will provide information so that you can request a meeting with an SCDOR representative from that division. 
• You have 30 days from the date listed on the Acknowledgement Letter to request a meeting with an SCDOR representative. This meeting is optional but strongly encouraged. An SCDOR representative will make every effort to schedule a meeting within 30 days of your request. 
• The meeting can take place in-person at an SCDOR office or, if both parties agree, the meeting may be held over the phone. 
• At the meeting, both parties will work to determine next steps. The SCDOR representative will answer any questions, explain the division’s position, and seek to better understand the taxpayer’s position. The taxpayer may provide additional information that supports their position. The two parties may reach a resolution. 
• After the meeting, or if you have not requested a meeting within 30 days of your Acknowledgement Letter, the SCDOR division representative will conduct a full review of your protest. 
• If the SCDOR representative agrees with your position, or if you mutually agree to a different position than what is stated on your original Proposed Assessment, the SCDOR will send you a new Proposed Assessment. The new Proposed Assessment will outline the terms of your agreement. Take the actions listed on the new Proposed Assessment (such as paying any tax due, if applicable) to resolve the matter. 
• If you agree with the SCDOR’s findings from the original Proposed Assessment, you will not be issued a new Proposed Assessment. Take the actions listed on the original Proposed Assessment (such as paying any tax due, if applicable) to resolve the matter. 
• If you and the SCDOR division representative still disagree about the findings of your original Proposed Assessment, the SCDOR division representative will forward your protest to the SCDOR Appeals Section.

• If you and the SCDOR division representative still disagree about the SCDOR’s findings, a representative of the SCDOR Appeals Section will conduct a substantial review of your protest. 
• As part of its review, the SCDOR Appeals Section representative will offer you an opportunity to discuss your protest. If you reach this point in the appeals process, it is strongly recommended that you meet with the Appeals Section representative. 
• The meeting can take place in-person at an SCDOR office or, if both parties agree, the meeting may be held over the phone. 
• Both parties will discuss the matter during the meeting with the goal of settling the matter. 
• The SCDOR Appeals Section will conduct a full review of your protest. 
• If the SCDOR Appeals Section agrees with your position, they will inform you that the matter has been resolved. 
• If the SCDOR Appeals Section disagrees with your position, they will forward your protest to the SCDOR Litigation Section. 
• The SCDOR Appeals Section may attempt to negotiate a settlement with you.

• If you and the SCDOR Appeals Section still disagree about the SCDOR’s findings, a representative of the SCDOR Litigation Section will conduct a full review of your protest. 
• As part of its review, an SCDOR Litigation Section representative will offer you an opportunity to discuss your protest. 
• The discussion can take place in-person at an SCDOR office or, it may be held over the phone. 
• Both parties will discuss the matter during the discussion with the goal of settling the matter. 
• After the meeting, the SCDOR Litigation Section will conduct a full review of your protest.

• After their full review of your protest, the SCDOR Litigation Section will issue a Department Determination. 
• The Department Determination will clearly state: 
• What both parties agree about 
• What both parties disagree about 
• Any settlement that was reached during your meeting with the Litigation Section 
• The basis for the Litigation Section’s decisions 
• The amount of tax, penalties, and interest due, if applicable 
• The SCDOR is required by law to issue the Department Determination within one year of your initial protest. 
• If you still disagree with the findings of the Department Determination, you have the right to request a Contested Case Hearing with the South Carolina Administrative Law Court. You have 30 days after your Department Determination is issued to request a Contested Case Hearing. 
• Any taxes assessed by the Department Determination are due within 30 days unless you request a Contested Case Hearing.

• The name of the party requesting the hearing and their reasons for requesting it 
• A copy of the Department Determination that is the subject of the hearing 
  
• The relief requested

The SCDOR Taxpayer Advocate helps taxpayers with questions, concerns, and tax issue resolution. You have the right to apply for assistance from the Taxpayer Advocate to help resolve complaints and problems. Depending on your situation, the Taxpayer Advocate may order a stop on collection activities related to your matter. 

Learn more about the Taxpayer Advocate here >

You may also contact the tax area related to the appeal. Find contact information >