Taxpayer Advocate 

The SCDOR Taxpayer Advocate is available to help taxpayers with questions, concerns, and tax issue resolution. The SCDOR Taxpayer Advocate is based in our Columbia office and makes periodic visits to all our locations around the state to meet with taxpayers. The Taxpayer Advocate is also available by phone or email.

Contact Information:

South Carolina Department of Revenue
Taxpayer Advocate 
PO Box 125
Columbia, SC 29214-0780

Phone: 803-898-5444
Fax: 803-896-0151 
Email: TaxpayerAdvocate@dor.sc.gov

Taxpayers' Bill of Rights

The Taxpayers’ Bill of Rights outlines the rights of South Carolina taxpayers. Find the full text in Title 12, Chapter 58 of the South Carolina Code of Laws.

• You have the right to apply for assistance from the South Carolina Department of Revenue (SCDOR) Taxpayers' Rights Advocate to facilitate a resolution for complaints and problems.
  
• You have the right to fair, prompt, courteous service from the SCDOR.
  
• You have the right to access forms, instructions, publications, and other informational materials in plain, easy to understand language through our website at dor.sc.gov.
• You have the right to receive notices with descriptions of the basis for and identification of any tax, interest, and penalties due. 
• The SCDOR is committed to maintaining taxpayer confidentiality.
  

  
  

 SC656 - Offer in Compromise Forms and Instructions