South Carolina – Procedure Regarding Ethical Responsibilities and Sanctions for Practitioners

SALT Report 1198 – The South Carolina Department of Revenue has issued guidance, in question and answer form, summarizing tax practices, ethical responsibilities, and sanctions for practitioners.
The Revenue Procedure addresses:
  • Who may represent taxpayers during the administrative tax process and other dealings with the department,
  • The duties and responsibilities with which a practitioner must comply in order to represent a taxpayer during the administrative process,
  • Whether a practitioner can charge a contingent fee in connection with a matter before the department, and
  • Disciplinary actions the department may take against practitioners who engage in incompetent or disreputable behavior.
The newest Revenue Procedure supersedes Revenue Procedures 04-3, 92-4, and 92-6 and all previous documents and oral directives that conflict with the contents of Revenue Procedure 11-1.
For Further Information: