S.C. Code Ann. § 12-60-450 – Appeal of proposed assessment; contents of written protest

(A) A taxpayer can appeal a proposed assessment by filing a written protest with the department within thirty days of the date of the proposed assessment. The department may extend the time for filing a protest at any time before the period has expired.
(B) The written protest must contain:
1. (1) the name, address, and telephone number of the taxpayer;
2. (2) the appropriate taxpayer identification number or numbers;
3. (3) the tax period or date for which the tax was proposed;
4. (4) the nature and kind of tax in dispute;
5. (5) a statement of facts supporting the taxpayer's position;
6. (6) a statement outlining the reasons for the appeal, including any law or other authority upon which the taxpayer relies; and
7. (7) any other relevant information the department may reasonably prescribe. The taxpayer does not need to provide legal or other authority, as provided in item (6), if the total amount of the proposed assessment is less than two thousand five hundred dollars, unless the taxpayer is a partnership, an 'S' corporation, an exempt organization, or an employee plan and the proposed tax is imposed by Chapter 7, 11, or 13 of this title.
(C) The filing of an appeal of the proposed assessment as provided in subsection (A) extends the time for assessment as provided in Section 12-54-85(G).
(D) After the protest is filed and the taxpayer has completed or refused any other internal administrative appeals procedures provided by the department, the taxpayer and department representative shall stipulate the facts and issues upon which they can agree, and may attempt to settle the case.
If the taxpayer fails to respond or participate in the process with the department representative, the department may view the appeal as abandoned and make a department determination using any information provided in accordance with Section 12-60-30(16)(c)(iii).
(E)
1. (1) The department will make a department determination using the information provided by the taxpayer in accordance with Section 12-60-30(16)(c)(iii).
2. (2) A department determination adverse to the taxpayer must be in writing and must:
  1. (a) be sent by first class mail or delivered to the taxpayer;
  2. (b) explain the basis for the department's determination;
  3. (c) inform the taxpayer of his right to request a contested case hearing; and
  4. (d) explain that the taxes will be assessed in thirty days and payment demanded unless the taxpayer requests a contested case hearing.