The Internal Revenue Service is questioning the status of South Carolina-based Hampton County School District’s 2010 direct payment qualified school construction bonds.

That’s according to the district’s recent disclosure on EMMA, which notes the district received a Proposed Adverse Determination letter on Feb.17 and will be challenging the notice.

“The Consolidated School District disagrees with the Proposed Adverse Determination and intends to file a protest with the Internal Revenue Service Appeals Office to challenge the Proposed Adverse Determination within the 30-day period as specified in the Proposed Adverse Determination,” the disclosure said.

The $14,000,000 issuance in question were designated as “special tax credit bonds” and interest on the bonds is included for federal income tax purposes and owners of the bonds aren’t entitled to any federal income tax credit.

They were also issued in conjunction with another $2,150,000 General Obligation Bonds, Taxable Series 2010C Build America Bonds.

Hampton County School District’s finance department did not immediately respond to requests for comment.

Hampton County, South Carolina has also been in the news recently as the home of accused murderer Alex Murdaugh, who aside from the murder trial is also accused of acting like an economic parasite to the county and surrounding area in his theft of millions.