Examinations, Audits and Appeals
02.10.2020 |
Erik P. Doerring
The South Carolina Department of Revenue (SCDOR or DOR) recently issued a draft of long-awaiting guidance overhauling DOR’s administrative practices concerning disputed tax audits, refunds,…
11.30.2018 |
Erik P. Doerring
A bedrock of IRS administrative practice has been the voluntary disclosure. Where an individual or business has not filed tax returns or believes they may…
05.3.2018 |
Jeffrey T. Allen
There were several notable state tax opinions issued by the South Carolina Administrative Law Court, Court of Appeals, and Supreme Court in the 1st quarter…
05.1.2018 |
Jeffrey T. Allen
Taxpayers who disagree with a proposed tax assessment issued by the South Carolina Department of Revenue (SCDOR or DOR) may or may not be able…
08.23.2017 |
Erik P. Doerring
If an individual or business owes federal taxes and does not have the current ability to pay these taxes, the IRS can consider placing the…
01.6.2017 |
Erik P. Doerring
The South Carolina General Assembly approved a law in 2015 allowing the South Carolina Department of Revenue to offer an amnesty program to taxpayers in…
11.17.2016 |
Erik P. Doerring
Once the South Carolina Department of Revenue (SCDOR) completes an audit of a taxpayer, if there are any proposed adjustments and additional taxes SCDOR seeks,…
10.31.2016 |
Erik P. Doerring
Taxpayers often have disputes with the IRS, whether through an income tax audit or as a result of actions by IRS officials to collect federal…
09.8.2016 |
Jeffrey T. Allen
Residents of South Carolina are required to file an income tax return, even if they do not earn income in the state. A resident is…
08.19.2016 |
Erik P. Doerring
South Carolina requires submission of a Form SC2848, Power of Attorney and Declaration of Representative, in order for an attorney, CPA, or enrolled agent to…
