Tax Law Insights

The South Carolina Department of Revenue (SCDOR) administers the state's tax laws. Like the IRS, SCDOR audits tax returns, but only certain returns subject to South Carolina tax, such as South Carolina income tax returns, sales and use tax returns, and certain property tax returns.

Depending on the complexity of the issues being audited or examined by SCDOR, SCDOR audits can be conducted through correspondence, or through a field audit.

SCDOR field audits are generally conducted by "auditors." Each auditor has an immediate audit supervisor, and audit supervisors report to a ...