The SCDOR's Taxpayer Advocate offers support to taxpayers who have not been able to resolve their state tax issues through the SCDOR's normal, established procedures.

​​​The Taxpayer Advocate can help taxpayers with:

• listening to issues and complaints regarding their state tax liability.
• ensuring that the SCDOR's policies and procedures do not cause undue hardship.
• intervening on the taxpayer's behalf if they determine the SCDOR's actions are creating undue hardship or the agency isn't justified in its actions.

The Taxpayer Advocate cannot assist with:

• taxes owed to the federal government, counties, municipalities, or other state agencies.
• non-tax debt, such as bills from hospitals or educational institutions.
• requests to negotiate debt already in GEAR or Setoff programs.

You can meet with the Taxpayer Advocate:

• by phone or email.
• at the SCDOR's Columbia office by appointment.
• during the Taxpayer Advocate's periodic visits to other SCDOR locations.

Offer in Compromise

Through the Taxpayer Advocate, the SCDOR allows qualifying taxpayers to settle a tax liability for less than the full amount owed through a lump sum payment. There are two reasons for submitting and accepting an Offer in Compromise:

• Doubt as to collectability, when doubt exists about the taxpayer's ability to pay the full amount owed
• Economic hardship in which the taxpayer has the ability to pay the liability but cannot due to exceptional circumstances