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The SCDOR is organized into divisions, each lead by a deputy director. Each division uses their distinct skills and expertise to collaborate across the agency to achieve our mission. 

 

Hartley Powell headshot

SCDOR Director – Hartley Powell

Hartley Powell was appointed Director of the SCDOR by Governor Nikki Haley on November 21, 2016, and was confirmed by the South Carolina Senate on March 8, 2017.

As a tax professional, private advisor, practicing lawyer, and public servant, Powell brings extensive private sector and government services experience to his position as the state’s chief revenue officer.

Director Powell has spent his career helping businesses navigate complex tax policies and promoting economic growth. Prior to the SCDOR, he was a tax partner with the international audit, tax, and advisory firm KPMG LLP. Powell joined KPMG in 2000 in the state and local tax practice and became a partner of the firm in 2007.

Powell has over 30 years of experience in state and local taxes and incentives, economic development, and domestic corporate law in the public and private sectors. Prior to joining KPMG, he practiced business and corporate law in South Carolina. Subsequently, he joined the South Carolina Department of Commerce, holding several leadership positions over his ten-year tenure. During his time at Commerce, Powell played a key role in broadening the state's job base and strengthening its economy. He served as Director of South Carolina's European Office located in Frankfurt, Germany, before returning from Europe to serve as the Department's Chief of Staff.

Powell received a Bachelor of Arts degree from Erskine College and a Juris Doctorate from the University of South Carolina School of Law. He is married with two children and currently resides in Richland County.

You can reach Director Powell at Director@dor.sc.gov.

Divisions

Administrative Services 

The Administrative Services Division supports all SCDOR employees, ensuring they have the resources needed to effectively perform their job. The division has four main responsibilities: providing the human resources, training, building services, and accounting functions for the SCDOR. 

caroline overcash headshot

Overcash joined the SCDOR as Deputy Director of Administrative Services in August of 2022. Prior to joining the SCDOR, she served at Winthrop University in Rock Hill, where she established a new Department of Risk Management to oversee the university’s information security, audit, compliance, legal, and environmental health and safety operations. Previously, Overcash worked at the Legislative Audit Council and the State Inspector General’s Office, where her goal was to help to reduce fraud, waste, and abuse in state government. Overcash also oversees internal audit at the SCDOR. 

Overcash is a graduate of the University of South Carolina, where she also earned her JD at the USC School of Law and a Master of Public Administration. She is an SC Certified Public Manager (CPM) and holds certifications in information security audit (CISA) and management (CISM).

Audit, Licensing & Enforcement

The Audit, Licensing & Enforcement Division encourages taxpayer compliance supported by the appropriate level of enforcement. They perform revenue tax audits, administer all state alcohol licenses, provide security to the agency, and investigate potential criminal tax violations.

Andy Smith hedshot

Smith holds more than 30 years of experience in tax administration and law enforcement. His six years in the United States Navy brought him to South Carolina, and he began his journey with the SCDOR in 2006. Smith served as the Chief of Criminal Investigation and Protective Services before becoming the Deputy Director in 2016.

Before joining the SCDOR, he was a certified law enforcement officer at the South Carolina Law Enforcement Division (SLED) and the City of Columbia Police Department. He also practiced accounting at Plante Moran, PLLC. He holds a BBA in Accountancy from Western Michigan University.

Outside of work, Smith enjoys spending quality time with his wife and two sons.

Communications & Strategic Solutions 

The Communications & Strategic Solutions Division is the central source for all SCDOR messaging. The division handles all media inquiries, writes news releases, reviews tax forms and notices, produces helpful explainer videos, manages the agency’s award-winning employee intranet, and much more.

ashley thomas headshot

Thomas became deputy director of Communications & Strategic Solutions in 2015 after a career in the private and public sectors with experience in communications strategy.

Prior to joining the SCDOR, Thomas was a principal with AST Communications, LLC, providing communication strategy and program development services to a variety of public, private, and nonprofit clients, both at the state and national level. She also previously served as Communications and Development Director for the Southern Institute on Children and Families as well as Director of the Governor's Literacy Initiatives.

Thomas graduated with honors from Wofford College. She resides in Columbia, SC, with her husband and their two children.

Government Services 

The Government Services Division oversees the SCDOR’s local government services, property taxation, legislative services, and Taxpayer Advocacy efforts. They aim to serve as trustworthy partners and foster effective relationships with taxpayers, county and municipal government offices, and our state’s General Assembly.

meredith cleland headshot

Cleland began his career with the SCDOR in 1980 after graduating from Clemson University. He has worked in a variety of areas within the SCDOR including Income Tax, Estate and Gift Tax, Unclaimed Property, and Recruitment of Industry.

Cleland is known throughout state government as the agency’s representative before the Legislature, explaining tax matters and answering questions from lawmakers for decades.

Office of General Counsel

The SCDOR’s Office of General Counsel functions as the agency’s legal department. The office provides the SCDOR legal advice and counsel on all legal matters that may impact the agency, including those related to the interpretation, administration, and enforcement of the tax and regulatory laws within the SCDOR’s statutory authority.

Jason Luther headshot

Prior to joining the SCDOR in 2017, Luther practiced law in Columbia, SC, where he focused on a variety of civil litigation and appellate matters. He previously served as a law clerk to the Honorable Dennis W. Shedd of the United States Court of Appeals for the Fourth Circuit.

Luther received a bachelor's degree in history from Covenant College and a law degree from the University of South Carolina School of Law, where he was elected editor-in-chief of the South Carolina Law Review.

Luther currently serves on the South Carolina Administrative Law Court Rules Committee. He resides in Columbia with his wife and three sons.

Security & Technology Services

The Security & Technology Services Division oversee the agency’s technology and information security needs. They manage the computing infrastructure that runs our tax processing systems, provide technology services for internal processes, and oversee the security of taxpayer information.

Dale Brown headshot

Brown joined the SCDOR in 1986 as a Programmer Analyst and most recently served as the agency’s Chief Information Officer before becoming Deputy Director in January 2022. He has served in a variety of capacities within the Security and Technology Services Division during almost four decades of service with the SCDOR. He is a Project Management Professional (PMP) and a Certified Public Manager (CPM).

Brown is a graduate of the University of South Carolina, where he earned a Bachelor of Science in business administration with an emphasis in management science. He is married with two children and currently lives in West Columbia, SC.

Tax Policy Services

The Tax Policy Services Division provides the SCDOR with a single voice on behalf of the director regarding the application of revenue laws. The division recommends, prepares, and disseminates advisory opinions, which clarify the law, correct technical errors, and ease the burden of compliance and administration.

Cydney Milling headshot

Milling became the Deputy Director of Tax Policy Services in January 2025. Milling has been a practicing attorney since 2004, most recently as an Assistant Attorney General. She also has served as a staff attorney for the South Carolina Court of Appeals and worked at the Milling Law Firm. Prior to practicing law, Milling became a Certified Public Accountant and worked in the audit section of a major accounting firm.

Milling obtained a bachelor’s degree in science from Clemson University, with honors, and a juris doctorate from the University of South Carolina School of Law, with honors. She is married with four children.

Taxpayer & Business Services

The Taxpayer & Business Services Division is responsible for processing income and business tax returns, administering tax credits, issuing SCDOR-administered tax licenses, and fighting tax fraud, among other tasks. They respond to all requests for tax records and seek to instill trust and confidence in all customers with streamlined processes applied fairly, equitably, and timely.

sherrie mcteer headshot

McTeer has 40 years of experience in state government, including service with the SC Department of Natural Resources and the SC Tax Commission, which became the Department of Revenue.

McTeer earned her bachelor's in business administration from the University of South Carolina, double majoring in management science and insurance and economic security. She also received a post-baccalaureate degree in early childhood education from the USC.

McTeer received the SCDOR’s Director's Award for Excellence in 2012. She has always been very active in agency and division projects and is an advocate of process improvement and teamwork. She strives to improve processes, reduce rework, and reduce errors, while providing employees opportunities for training, development and growth within the agency. Above all else, McTeer loves to celebrate successes with her employees and to help them be the best that they can be.