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        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.

        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
        • 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 Instructions - Offer in Compromise Forms and Instructions

        • ​SC656 - Application for Offer in Compromise
        • SC656A - Collection Information Statement for Individuals
        • SC656B​ - Collection Information Statement for Businesses​

        Contact Information:

        South Carolina Department of Revenue
        Taxpayer Advocate 
        300 A Outlet Pointe Blvd.
        Columbia, SC 2921​0

        Phone: 803-898-5444
        Fax: 803-896-0151