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 ...