STATE OF SOUTH CAROLINA
ADMINISTRATIVE LAW COURT – TAX DIVISION
[TAXPAYER NAME],
Petitioner,
v.
SOUTH CAROLINA DEPARTMENT OF REVENUE,
Respondent.
PETITION FOR CONTESTED CASE / STATE TAX ASSESSMENT APPEAL
(Eff. [EFFECTIVE DATE])
[// GUIDANCE: This template is drafted for a taxpayer’s appeal of a final assessment issued by the South Carolina Department of Revenue (“SCDOR”) pursuant to the South Carolina Revenue Procedures Act. Customize bracketed fields and adjust factual assertions to reflect the client’s circumstances.]
TABLE OF CONTENTS
- Document Header
- Definitions
- Operative Provisions
- Statements & Certifications (Representations & Warranties)
- Covenants & Restrictions
- Default & Remedies
- Risk Allocation
- Dispute Resolution
- General Provisions
- Execution Block
- Verification
1. DOCUMENT HEADER
1.1 Title. Petition for Contested Case / State Tax Assessment Appeal (the “Petition”).
1.2 Parties.
a. Petitioner: [TAXPAYER NAME], a [entity type / individual] with principal place of business/residence at [address] (“Petitioner”).
b. Respondent: South Carolina Department of Revenue, an agency of the State of South Carolina (“Respondent” or “SCDOR”).
1.3 Recitals.
a. On [Date of Assessment], SCDOR issued Assessment No. [Assessment No.] (the “Assessment”) against Petitioner for [Tax Type] taxes for the period [Tax Period] in the amount of $[Amount] (exclusive of penalties and interest).
b. Petitioner timely filed a written protest with SCDOR, exhausted all required administrative review, and received SCDOR’s Final Agency Determination dated [Date] (the “Final Determination”).
c. Pursuant to the South Carolina Revenue Procedures Act and S.C. Administrative Law Court Rules, Petitioner now seeks judicial review of the Assessment.
1.4 Jurisdiction & Venue. Jurisdiction lies under the South Carolina Administrative Procedures Act and Revenue Procedures Act. Venue is proper in the Administrative Law Court, Tax Division (“ALC”).
1.5 Effective Date. This Petition is deemed filed on the date stamped by the Clerk of the ALC (the “Effective Date”).
2. DEFINITIONS
For ease of reference, capitalized terms have the meanings set forth below. Defined terms appear alphabetically.
“Assessment” – The tax assessment described in Recital 1.3(a).
“Burden of Proof Standard” – The preponderance-of-the-evidence standard imposed upon the taxpayer in state tax appeals, except with respect to civil penalties, for which SCDOR bears the initial burden.
“Collection Stay” – The statutory suspension of enforced collection activities that takes effect automatically upon the timely filing of a contested case with the ALC, subject to exceptions for jeopardy assessments.
“Final Determination” – SCDOR’s written final agency determination referenced in Recital 1.3(b).
“Parties” – Collectively, Petitioner and Respondent.
“Petition” – This pleading, together with all exhibits and schedules hereto.
“Revenue Procedures Act” – Title 12, Chapter 60 of the South Carolina Code of Laws, as amended.
[// GUIDANCE: Add additional defined terms as needed—e.g., “Tax Period,” “Taxpayer,” “SCDOR File,” etc.]
3. OPERATIVE PROVISIONS
3.1 Timeliness & Exhaustion.
a. Petitioner filed its protest within the statutory [90-day] period following receipt of the Assessment;
b. SCDOR issued its Final Determination; and
c. This Petition is filed within [30] days of the Final Determination, satisfying the jurisdictional prerequisites for ALC review.
3.2 Grounds for Appeal. Petitioner contests the Assessment on the following grounds:
a. Factual Error – SCDOR incorrectly calculated taxable revenue by including non-South Carolina source income of $[Amount];
b. Legal Error – SCDOR misapplied [specific statutory or regulatory provision] in classifying [transaction] as taxable;
c. Constitutional/Apportionment – The Assessment violates the Commerce Clause by applying an unfair apportionment formula;
d. Penalty Abatement – The asserted penalties lack “clear and convincing evidence” of willful neglect.
3.3 Relief Requested. Petitioner respectfully requests that the ALC:
i. Vacate or, in the alternative, reduce the Assessment;
ii. Declare Petitioner not liable for any penalties and related interest;
iii. Order the immediate release of any liens filed in connection with the Assessment; and
iv. Award such further relief as the Court deems just and proper.
3.4 Collection Stay. Pursuant to the Collection Stay, SCDOR shall refrain from enforced collection activities on the contested portion of the Assessment pending final disposition of this matter, except as otherwise provided by law.
4. STATEMENTS & CERTIFICATIONS (REPRESENTATIONS & WARRANTIES)
4.1 Petitioner represents and certifies that:
a. All statements contained herein are true and correct to the best of Petitioner’s knowledge, information, and belief, formed after reasonable inquiry;
b. Supporting documentation—including but not limited to books, records, schedules, and correspondence—will be produced during discovery or at hearing;
c. Petitioner has standing and capacity to bring this action; and
d. The Petition is not filed for any improper purpose such as to harass or cause unnecessary delay.
4.2 Survival. The foregoing statements and certifications shall survive dismissal, settlement, or final adjudication of this matter.
5. COVENANTS & RESTRICTIONS
5.1 Cooperation. Petitioner covenants to cooperate in good faith with SCDOR and the ALC in all discovery matters, scheduling conferences, and pre-hearing procedures.
5.2 Notice Obligations. Petitioner shall promptly notify the ALC and SCDOR of any material change in address, representation, or financial condition that may affect the proceedings.
6. DEFAULT & REMEDIES
6.1 Events of Default. An Event of Default occurs if Petitioner:
a. Fails to comply with an ALC scheduling order;
b. Fails to respond to lawful discovery; or
c. Fails to appear at a duly noticed hearing.
6.2 Remedies. Upon an Event of Default, the ALC may dismiss the Petition with prejudice, enter judgment for SCDOR, or impose other sanctions deemed appropriate.
6.3 Attorneys’ Fees & Costs. In accordance with S.C. Code § 15-77-300, Petitioner may seek reasonable attorneys’ fees and costs if the Court finds SCDOR’s position was not substantially justified.
7. RISK ALLOCATION
7.1 Indemnification (Taxpayer Burden of Proof). Petitioner acknowledges and accepts the statutory burden to overcome the presumption of correctness attaching to the Assessment.
7.2 Limitation of Liability. SCDOR’s monetary exposure in this contested case is capped at the amount of the disputed Assessment, plus statutory interest and any court-awarded fees.
7.3 Force Majeure. Should an event of force majeure (e.g., natural disaster, pandemic-related court closure) materially delay these proceedings, all deadlines shall be tolled for the duration of such event.
8. DISPUTE RESOLUTION
8.1 Governing Law. This Petition is governed by the laws of the State of South Carolina, including the Revenue Procedures Act and the ALC Rules of Procedure.
8.2 Forum Selection. Exclusive jurisdiction resides in the South Carolina Administrative Law Court, Tax Division.
8.3 Arbitration. The Parties do not consent to binding arbitration; statutory administrative adjudication before the ALC is the exclusive remedy.
8.4 Jury Waiver. The Parties acknowledge that the ALC is an administrative tribunal without jury availability, and any right to a jury trial is therefore waived as a matter of law.
8.5 Injunctive Relief. Nothing herein limits Petitioner’s statutory entitlement to a Collection Stay or additional equitable relief to preserve the status quo.
9. GENERAL PROVISIONS
9.1 Amendments & Waivers. This Petition may be amended as of right within the time allowed by ALC Rule [Rule No.]; thereafter, only by leave of the Court.
9.2 Assignment. Petitioner may not assign rights under this Petition absent written consent of the ALC.
9.3 Severability. If any provision is held invalid, the remainder shall remain in full force and effect.
9.4 Integration. This Petition, including all exhibits, schedules, and certificates of service, constitutes the entire pleading in this contested case.
9.5 Electronic Signatures. Signatures transmitted by electronic means have the same force and effect as originals, subject to the ALC’s e-filing rules.
10. EXECUTION BLOCK
Executed this ___ day of ____, 20__.
Respectfully submitted,
[ATTORNEY NAME], Esq.
South Carolina Bar No. [####]
[Law Firm Name]
[Address]
[Telephone] [Email]
Counsel for Petitioner
[TAXPAYER NAME]
[Title / Capacity, if entity]
[// GUIDANCE: Add notary block only if client signature must be notarized (e.g., for Verification).]
11. VERIFICATION
STATE OF SOUTH CAROLINA )
) VERIFICATION
COUNTY OF ____ )
The undersigned, being first duly sworn, deposes and says that (s)he is the [Title] of [TAXPAYER NAME] and that the facts set forth in the foregoing Petition are true and correct to the best of his/her knowledge, information, and belief.
[NAME]
[Title]
SWORN TO before me this ___ day of ____, 20__.
Notary Public for South Carolina
My Commission Expires: ____
[// GUIDANCE: File the Petition with the ALC Clerk, simultaneously serve SCDOR’s General Counsel, and include the filing fee and Proof of Service per ALC Rules. Attach the Final Determination letter, Assessment notice, and any other required exhibits as separate, consecutively paginated documents.]