South Carolina Final Notice / Intent to Enforce Checklist

intangibles, and it sends a Notice of State Tax Lien to Taxpayer (W-131-F) when issuing a tax lien. SCDOR also states it sends a Notice of Levy on Wages, Salary (AW-127) to the employer when issuing a wage levy, and the employer must provide a copy to the individual.

Why the State Issued This or Requires This

SCDOR describes an assessment and collections framework that can lead to involuntary collection activities when unresolved matters continue. SCDOR states it will not issue a tax lien until after the taxpayer’s ability to appeal the debt has passed. You should review your notice type and your account history to confirm where you stand in the process.

South Carolina law includes time limitations for collecting a tax by levy, warrant for distraint, or court proceedings, and those rules include exceptions for extension or suspension. You should avoid relying on generalized statements about a standard collection period because the law ties

key limits to assessment and to specific collection actions. You can ask SCDOR for written clarification about your account status and the next procedural step.

What Happens If This Is Ignored

SCDOR describes involuntary collection activities that can follow when you ignore notices or default on a Payment Plan Agreement. SCDOR states it can offset refunds, issue wage levies that require employers to remit 25% of gross wages, levy bank accounts and specific investment accounts up to the amount due, issue tax liens, and revoke SCDOR-issued licenses as part of collections.

It is important to remember that there may be additional action-specific notices before each enforcement step. SCDOR describes specific notices tied to levy and lien actions, including

AW-127 for wage levies, AW-104 for levies on intangibles, and W-131-F for tax liens. You can reduce escalation risk by contacting SCDOR using the information on the notice and by keeping a record of every interaction.

What This Does Not Mean

A collections-related notice does not automatically tell you that a wage levy, an intangible levy, or a tax lien has already been issued. You should verify the notice title and code because

SCDOR uses distinct notices for each type of action. You can confirm whether the notice reflects a levy, a lien, a refund offset, or a license action by comparing it to the notice types

SCDOR describes.

A notice also does not end your ability to communicate with SCDOR or organize records for a response. You can request account details, confirm the assessed periods, and ask what action the notice relates to. You should keep every notice, envelope, and payment record because documentation shapes what you can prove later.

Checklist: What to Do After Receiving This Notice

1. Step 1: Verify the Notice Comes From SCDOR

   Confirm the notice identifies the South Carolina Department of Revenue as the sender. Check the notice for official contact channels and validate the contact details on the agency’s official website. You should avoid relying on contact information from unsolicited calls or messages.

2. Step 2: Review the Notice and Identify the Action Type

   Read the notice carefully and identify the tax type and the listed tax periods. Locate the deadline printed on the notice and record it in your calendar. Check whether the notice references a specific enforcement notice type that SCDOR describes, such as AW-127, AW-104, or W-131-F.

• You should keep copies of tax returns that match the periods listed.
• You should keep proof of payment, including bank confirmations, receipts, or canceled
• You should keep prior notices or correspondence related to the same tax periods.
• You should keep written notes that describe any discrepancies you find.

3. Step 3: Gather Your Records and Proof

   Collect the documents that match the tax periods and amounts listed on the notice. Organize your records in date order so you can explain the sequence during a call. You should include these items in your file. checks.

4. Step 4: Compare the Notice Amount to Your Records

   Compare the amount listed on the notice to your return filings and your payment history. Check whether the state credited your payments to the correct period. Document any mismatch in writing so you can present a clear explanation.

5. Step 5: Decide Whether You Dispute the Amount or Need a Payment Option

   Decide whether you believe the liability is accurate or incorrect based on your documents.

   Prepare a short written statement that explains your position and identifies the specific period and issue involved. You should also decide whether you can pay in full or whether you need to discuss other arrangements.

6. Step 6: Contact SCDOR and Request Account Clarity

   Call SCDOR using the phone number on your notice and keep the notice in front of you during the call. Ask what collection action the notice relates to and whether the agency has issued a levy, a lien, or another collection measure. Record the representative name, date, time, and the key points discussed.

7. Step 7: If You Dispute the Liability, Ask About Formal Review Steps

   Ask SCDOR how you can contest the assessment or debt within its process and what deadlines apply. Ask whether SCDOR considers the ability to appeal a past decision for your account, because SCDOR states it will not issue a lien until after the appeal period has passed. Request written instructions and keep copies of everything you submit.

8. Step 8: If You Plan to Pay, Confirm the Payment Method and Timing

   Ask SCDOR how to submit payment and what information the payment must include for correct posting. Confirm whether the notice relates to a levy on wages or intangibles, because those actions use specific notices and procedures. Save proof of delivery or confirmation for every payment you make.

9. Step 9: If You Seek a Payment Plan Agreement, Confirm Eligibility First

   Ask SCDOR whether you qualify to request a Payment Plan Agreement based on your account status. SCDOR states you cannot have an active levy or garnishment with the agency to request a Payment Plan Agreement. SCDOR also states you must have received a notice from the agency to request the agreement.

10. Step 10: Submit Your Response Before the Deadline

    Send your response in a form that provides a record of what you submitted and when you submitted it. Include copies of supporting documents that match the tax period and the amount in question. Keep a complete copy of your submission package.

11. Step 11: Follow Up and Keep a Written Record

    Send a written summary of your call or submission that includes dates, names, and what you requested. Ask SCDOR to confirm the account's current status and whether any action-specific notice applies. File every response you receive in the same folder as your original notice.

• State enforcement notices and responses
• Sales tax audits, assessments, and collections
• Payroll & trust fund tax enforcement issues
• Penalty and interest reduction options
• Payment plans and state tax relief eligibility
• Representation before state tax agencies

12. Step 12: Monitor Notices and Maintain Documentation

    Track your deadlines and watch for additional notices tied to specific actions. Maintain copies of all notices, payments, and communications in a single, organized file. You improve control over the process by preserving evidence and maintaining a timeline.

    What Happens After This Is Completed

    SCDOR will process your payment, request, or dispute activity based on the notice type and your account status. SCDOR states that its collections process may include specific notices for levy and lien actions and may also involve license revocations for SCDOR-issued licenses. You should request written confirmation for outcomes that affect your account status.

    If you resolve the account action referenced in your notice, you should retain all closure records in a permanent file. If your notice relates to a tax lien, SCDOR describes a lien notice to the taxpayer using the W-131-F designation. If your notice relates to levies, SCDOR describes

    AW-127 for wage levy notices to employers and AW-104 for levies on intangibles to individuals.

    Common Mistakes to Avoid

    When SCDOR employs particular notices for particular actions, you should not assume that a general "final notice" title governs the procedure. Waiting past the deadline stated in a notice is not advised, as SCDOR considers unresolved matters to be involuntary collection activity. In the absence of a written record, you should refrain from depending on verbal assurances.

    Because South Carolina law restricts collection by levy, warrant for distraint, or court proceedings unless started within ten years of assessment, subject to extension or suspension rules, you should refrain from asserting that tax debts never expire. Additionally, since SCDOR establishes eligibility requirements linked to levy or garnishment status and to notice receipt, you should not assume that a Payment Plan Agreement automatically ends enforcement.

    Frequently Asked Questions

    What Is the Deadline to Respond to a Collections Notice?

    The deadline appears on the notice you received. You should record that date and submit any response or documentation before the deadline expires. You should keep a copy of everything you submit.

    What Collection Actions Does SCDOR Prescribe for Unresolved Matters?

    SCDOR describes refund offsets, levies against wages, levies on intangible assets, tax liens, and license revocations as part of collections. SCDOR states that a wage levy requires the employer to collect 25% of gross wages and remit that amount. SCDOR states that a levy on intangibles can reach bank accounts and certain investment accounts up to the total amount due.

    What Notice Codes Should I Look For to Identify a Levy or Lien?

    SCDOR states that it sends a Notice of Levy on Intangibles (code AW-104) to the individual being levied. SCDOR states that it sends a Notice of Levy on Wages and Salary, code AW-127, to the employer, and that the employer must give you a copy. SCDOR states that it sends a

    Notice of State Tax Lien to the Taxpayer with the code W-131-F when it issues a tax lien.

    Can I Request a Payment Plan Agreement With SCDOR?

    SCDOR states you cannot have an active levy or garnishment with the agency to request a

    Payment Plan Agreement. SCDOR also states you must have received a notice from the agency to request the agreement. You should ask SCDOR to confirm eligibility in writing.

    When Can SCDOR Issue a Tax Lien?

    SCDOR states it will not issue a lien until after the taxpayer’s ability to appeal the debt has passed. SCDOR states it sends a Notice of State Tax Lien to Taxpayer (W-131-F) when it issues a lien. You should ask SCDOR to confirm whether the appeal opportunity has passed for your account.

    How Long Does South Carolina Have to Collect a Tax by Levy or Court

    Action?

    South Carolina law states that a tax may not be collected by levy, warrant for distraint, or court proceedings unless the collection action began within ten years after the assessment, subject to extension or suspension. You should ask SCDOR to explain how those rules apply to your account. You should keep any written response in your records.

    Closing Section

    A collections-related notice from SCDOR signals that the agency may pursue specific involuntary collection actions when a matter remains unresolved. You can reduce risk by identifying the notice type, confirming the tax periods, gathering proof, and contacting SCDOR within the notice deadline.

    Careful recordkeeping supports every next step you take. You strengthen your position by preserving notices, payment evidence, and written summaries of conversations. Prompt, documented action helps you navigate the collections process with clarity.

    Facing State Tax Enforcement Action?

    If you’ve received a notice related to sales tax or payroll tax enforcement and aren’t sure how to respond, our team can help you understand your options and next steps.

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