When taxpayers in South Carolina face disagreements with the Department of Revenue, particularly regarding specific debts or tax assessments, the C-245 form serves as a critical tool for voicing concerns and officially registering a protest. Designed under the guidelines of the Revenue Procedures Act, this form acknowledges several types of tax disputes, ranging from corporate income tax issues to regulatory violations. By consolidating taxpayer identification details, the specific Department of Revenue notice in question, and a comprehensive rationale for the protest—including facts, laws, and additional supporting documents—this form streamlines the process of disputing tax claims. Particularly important is the stipulation that if an appeal involves amounts less than $2,500, detailed legal authorities might not be mandatory unless it concerns partnerships, "S" corporations, exempt organizations, or matters related to specific chapters of Title 12. It is mandatory for the form or its equivalent letter of protest to bear the correct signatures, making it essential for joint filers, corporate entities, and other organizations to adhere strictly to these requirements. On top of providing a method for the formal contestation of tax-related decisions, the C-245 form also emphasizes the importance of taxpayer privacy, in line with federal and state laws, ensuring that personal information is adequately protected and used solely for the intended administrative purposes.
| Question | Answer |
|---|---|
| Form Name | Form C 245 |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 30 sec |
| Other names | claimant, sc protest form c 245, S12-60-10, III |
1350
STATE OF SOUTH CAROLINA
DEPARTMENT OF REVENUE
Protest Pursuant to Revenue Procedures Act
S.C. Code Ann.
(Rev. 6/1/11)
6177
If you are appealing the seizure of your state refund for a debt such as a Hospital Bill, Child Support, Student Loan, etc., do not file this form. You need to contact the claimant agency to which the refund was applied.
Section I: Taxpayer Identification
Taxpayer Name(s):
(Please type or print)
Address:
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Telephone:
Period(s) Covered:
Type(s) of Tax(es) or matter. Check all that apply:
Corporate Income Tax
Employer Withholding Tax
Individual Income Tax
Liquor by the Drink Tax
Motor Fuel Tax
Partnership Income Tax
Regulatory Violation
Sales and Use Tax
Tobacco Tax
Other (Specify)
Identification Number (Social Security Number, License Number, File Number, etc.):
Section II: Department of Revenue Document to be Attached
Please attach a copy of the Department of Revenue document or notice you received which led to the filing of this protest.
Section III: Reason for Protest
State all the reasons you disagree, including a statement of facts supporting your position and the law or other authority upon which you rely. (If the amount of proposed assessment is less than $2,500 you need not provide your legal authority unless you are a partnership, "S" corporation, an exempt organization or an employee plan and the proposed tax is imposed by Chapters 6, 11, or 13 of Title 12.) The law or other authority supporting your position must be furnished on all regulatory violations. Add additional sheets if necessary.
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INSTRUCTIONS
The purpose of this form is to reduce to writing those facts and issues with which you disagree. If more space is needed, additional sheets may accompany this form. A protest may be filed by letter rather than using this form; however, all of the information required by this form must be included in the letter and you must comply with the requirements concerning signatures. If you file a joint income tax return, both you and your spouse must sign. If the protest is for a corporation, it must include the corporation's name followed by the signature and title of the corporate officer authorized to sign. If you have any questions concerning this matter, please call the telephone number on the notice or document with which you disagree. Please return document to the Department of Revenue address shown on the notice or document with which you disagree.
Social Security Privacy Act Disclosure
It is mandatory that you provide your social security number on this tax form. 42 U.S.C 405(c)(2)(C)(i) permits a state to use an individual's social security number as means of identification in administration of any tax. SC Regulation
The Family Privacy Protection Act
Under the Family Privacy Protection Act, the collection of personal information from citizens by the Department of Revenue is limited to the information necessary for the Department to fulfill its statutory duties. In most instances, once this information is collected by the Department, it is protected by law from public disclosure. In those situations where public disclosure is not prohibited, the Family Privacy Protection Act prevents such information from being used by third parties for commercial solicitation purposes.
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