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 represent a taxpayer administratively before the South Carolina Department of Revenue (SCDOR). This includes representation in examinations, audits, appeals, tax collection, and other administrative tax matters.
The Form SC2848 has important differences from its current IRS counterpart, including:
- In the Form SC2848 is the notification that "All Notices and Communications will be sent to the taxpayer only.", while the ...
On June 9, 2016, South Carolina became the 21st state in the country to enact a version of the Uniform Power of Attorney Act ("UPAA") when Governor Nikki R. Haley signed the South Carolina Uniform Power of Attorney Act ("SCUPAA"). The UPAA was approved by the National Conference of Commissioners on Uniform State Laws in 2006 and was intended to provide a simple way for people to deal with their property through the use of a power of attorney in case of their future incapacity.
A power of attorney creates an agency relationship in which a principal appoints or nominates an agent to perform ...