The Office of General Counsel (OGC) is the South Carolina Department of Revenue’s in-house legal counsel and reports to the Department’s Chief Legal Officer. Its mission is to uphold and protect the rule of law to pursue just results and promote sound tax policy.

OGC provides legal advice, counsel, representation, and all legal support to the Department in the exercise of its statutory duties and powers. Attorneys in OGC criminally prosecute tax crimes on behalf of the State of South Carolina and represent the Department in all administrative appeals, state trial and appellate courts, and bankruptcy and federal courts. OGC ensures the Department’s compliance with law and internal policy and provides legal advice to the agency’s Director and Deputy Directors on tax policy and legislation.

How can we help?

When issuing subpoenas to the SCDOR

We encourage you to use the SCDOR Subpoena Records Center to upload your subpoena request.

However, please note that all subpoenas directed to the SCDOR or its Director/officers must comply with all service requirements under South Carolina law, including Rule 4 of the South Carolina Rules of Civil Procedure.

Service of subpoenas submitted through the SCDOR Subpoena Records Center will not be considered accepted or valid unless and until the SCDOR Office of General Counsel acknowledges acceptance of service in accordance with Rule 4(j), SCRCP.

Contact the Office of General Counsel

Jason Luther, Chief Legal Officer
Allen Myrick, Associate General Counsel 

803-898-5130
subpoena@dor.sc.gov
bankruptcylegal@dor.sc.gov
300A Outlet Pointe Blvd. Columbia, SC 29210

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