Taxpayer Advocate 

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.

• Listen to issues and complaints regarding their state tax liability
• Ensure that the SCDOR's policies and procedures do not cause undue hardship
  
• Intervene 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 
  

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.​

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 which means doubt exists as to the 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.

For eligibility and other information: Offer in Compromise Forms and Instructions

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