South Carolina notice
SCDOR Notice of Assessment (C-133): What It Means Now
The balance is now assessed and collectible; SCDOR says a state tax lien can follow about 30 days later if it stays unpaid.
Act now
Treat the date on the notice as the start of roughly 30 days before SCDOR files a state tax lien; separately, an assessment issued without a prior proposed assessment for a math or clerical error or a failure-to-file or failure-to-pay penalty can be abated if you ask within 30 days of the assessment date.
A Notice of Assessment (C-133) means SCDOR has recorded the balance as a final assessment, usually after a proposed or estimated assessment went unanswered or unpaid. It is now collectible. SCDOR says that if the balance is still unresolved around 30 days after this notice, it issues a state tax lien. Pay, file any missing return, or set up a payment plan before then.
What this notice is telling you
- The amount is no longer a proposal. Under SC Code 12-60-410 an assessment is made when SCDOR records the liability, and a C-133 tells you that has happened.
- Under SC Code 12-54-120, an assessment is the demand that creates a tax lien in SCDOR's favor on all your property and rights to property.
- The notice shows the outstanding tax, penalty and interest, and what may happen if the balance stays unresolved.
- Interest keeps running on the unpaid balance until it is paid.
What to do
Find the notice that came before it
Look for the Proposed Assessment, Estimated Assessment or audit report this follows. That tells you whether the 90-day protest window was missed or the matter was agreed.
If it is for an unfiled return, file it
When the C-133 rests on an estimate, filing the actual return is still the fastest way to replace the estimated figure.
Pay or request a payment plan now
A Payment Plan Agreement has to be requested before a levy or garnishment is in place. Terms run from 12 to 48 months, and SCDOR may still file a lien to protect the state's interest.
Check whether abatement applies
If you never got a proposed assessment and the charge is a math or clerical error or a failure-to-file or failure-to-pay penalty, SC Code 12-60-440(B) lets you request abatement within 30 days of the assessment date.
Can I still dispute it?
Usually the normal 90-day protest window has already closed by the time a C-133 arrives. Two routes generally remain. First, the 12-60-440(B) abatement request applies when no proposed assessment was issued. Second, under SC Code 12-60-470 you can file a written refund claim within the refund time limits in 12-54-85, even if no protest was filed. That second route generally means paying first and then claiming the money back, so check the deadlines with someone before relying on it.
How this notice is reached
| Starting point | What happened next |
|---|---|
| Proposed Assessment (C-332 and similar) | No protest within 90 days, and the balance was not paid. |
| Estimated Assessment (C-293) or failure-to-file notice | No return was filed and no protest was made, so the estimate became final. |
| Field audit, after signing the SC-870 waiver | You agreed to the audit result and gave up further appeal; SCDOR then issues a Final Assessment. |
| Department Determination | No contested case hearing was requested within 30 days, so the tax was assessed and payment demanded. |
What follows if it stays unpaid
- A state tax lien around 30 days later, listed publicly on SCDOR's State Tax Lien Registry, with a Notice of State Tax Lien to Taxpayer (W-131-F) mailed to you.
- Refund offsets: SCDOR keeps any state refund until the debt is paid.
- Levies on wages (25% of gross pay through your employer) or on bank and certain investment accounts.
- For businesses, revocation of SCDOR-issued licenses such as the retail license.
- Possible referral to a private collection firm, which SCDOR names on its site as Linebarger Goggan Blair and Sampson.
SCDOR has ten years from the assessment date to begin collection by levy, warrant for distraint or court action, unless that period is extended or suspended (SC Code 12-54-85(E)).
Where this notice sits
- Proposed Assessment
- Estimated Assessment (C-293)
- Department Determination
- Notice of Assessment (C-133)
- Notice of State Tax Lien (W-131-F)
- Notice of Levy (AW-127 / AW-104)
The usual order. Not every account gets every notice, and some steps can be skipped.
Want a CPA to deal with it?
Bring the notice to a free consultation, in person on James Island or by video. We read it with you, tell you what it means for your account and, if you want us to, take over the response once SCDOR has our power of attorney on file.
IRS & SCDOR letters — Find your notice number below, see what it means and which date matters, then let a licensed CPA deal with the IRS or SCDOR on your behalf.
Sources
By Haigler CPA Group. Updated . Notices are revised from time to time, so go by the wording and dates on your own notice. The information on this site is general in nature and is not tax, legal, or accounting advice for your situation. Tax law changes and the right answer depends on facts we would need to review with you. Please speak with a qualified professional before acting on anything you read here.
Questions about Notice of Assessment (C-133)
What is the difference between a Proposed Assessment and a Notice of Assessment?
A Proposed Assessment is an opening position you can protest within 90 days, and collection waits while you do. A Notice of Assessment means the amount has been recorded as owed and SCDOR can collect it.
Will a payment plan stop a lien?
Not necessarily. SCDOR says it may still issue a lien during a Payment Plan Agreement to protect the state's interest. A plan does stop levies and seizures while you keep to its terms.
A letter from a law firm says it is collecting my South Carolina tax. Is that real?
SCDOR does refer some debts to Linebarger Goggan Blair and Sampson, LLP. If you are unsure whether a letter is genuine, SCDOR asks you to call it directly at 1-844-898-8542 rather than the number on the letter.
Other notices
- Notice of Refund Adjustment (I-351): Your SC refund was changed or applied to a debtYour SC refund was reduced, either because SCDOR changed your return or applied the refund to a tax or agency debt.
- SCDOR noticesSouth Carolina runs its own notices, deadlines and appeal rights, separate from the IRS. Find the type of letter you received below.
Talk to a tax expert
Tell us what you are dealing with and we will tell you how we would handle it.