Burr & Forman

08.12.2020   |   Blog Articles, Tax Law Insights

SCDOR Issues New Guidance on South Carolina Tax Appeal Procedures

The South Carolina Department of Revenue (“DOR”, “SCDOR”, the “Department”) recently issued SC Information Letter #20-22 in which it released a series of helpful “Information Guides” concerning updated and specific administrative appeal procedures involving the following South Carolina tax/tax areas:

  • State Tax Appeal Procedures for State Tax Refund Claims (Other than Property Tax, Bingo, and Alcoholic Beverage Matters);
  • State Tax Appeal Procedures for State Tax Assessments including License Revocations and Denials (Other than Property Tax, Bingo, and Alcoholic Beverage Matters);
  • State Tax Appeal Procedures for Tax Refund Claims for Property Tax Assessments and Exemptions Administered by the Department of Revenue; and
  • State Tax Appeal Procedures for State Property Tax Assessments and Property Tax Exemptions Administered by the Department of Revenue.

DOR issued SC Revenue Procedure #20-1, “Department of Revenue Internal Tax Appeals Process and Procedure,” earlier this year on February 21, 2020 to update the Department’s internal appeals process for tax matters.  The new Information Guides should be read in conjunction with the overall administrative appeals process announced by SCDOR in SC Revenue Procedure #20-1.

Burr & Forman has a dedicated team to counsel individuals, businesses and financial institutions in government audits, investigations and defense related to the Paycheck Protection Program (PPP) and Coronavirus Aid, Relief and Economic Security (CARES) Act. The PPP and CARES Act Audit, Investigations and Defense Team represents and advises clients in audits and investigations involving PPP loans and tax benefits that may have been claimed under the CARES Act.  This multidisciplinary team combines more than 230 years of legal experience and attorneys with previous government positions, including attorneys with IRS Chief Counsel, the United States Department of Justice, and United States Attorneys’ Offices.

If you would like to speak to an attorney about a legal issue you are facing, please contact a member of our PPP and CARES Act Audit, Investigations and Defense Team, the COVID-19 Response Team , or your Burr attorney.


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