[Your Name] [Your Address] [City, State, ZIP Code] [Email Address] [Phone Number] [Date] Internal Revenue Service [Address] [City, State, ZIP Code] Subject: Request for IRS not to Offset against Tax Refund — [Taxpayer Identification Number] Dear IRS Representative, I am writing to formally request the Internal Revenue Service (IRS) not to offset my anticipated tax refund against any outstanding debts or liabilities for the tax year [year]. I am currently residing in the state of Hawaii and wanted to bring the following matters to your attention: 1. Background Information: I am a law-abiding taxpayer who diligently fulfills my tax obligations every year. I have filed my tax returns and made all necessary payments in a timely manner to the IRS. It is important for me to receive my tax refund without any offset, as this refund is critical for meeting my financial needs and obligations. 2. Financial Hardship: I am facing a significant financial hardship that would be exacerbated if the IRS were to offset my tax refund. [Explain the specific financial situation you are facing, such as loss of job, medical expenses, or any other circumstances that have caused financial strain]. Given these circumstances, it would be greatly appreciated if the IRS could grant me relief from offsetting my tax refund. 3. Hawaii Taxpayer Consideration: As a resident of Hawaii, I would like to provide additional context regarding the particular challenges residents of our state may face. [Include information about the high cost of living, potential challenges in finding employment, or any other relevant factors specific to Hawaii residents]. Considering these unique circumstances, it would be greatly beneficial if my tax refund could be preserved, and the offsetting process could be avoided. I kindly request the IRS to review my case with understanding and compassion. I understand that the IRS is required to enforce tax laws and collect debts owed to the government; however, I believe that my circumstances warrant an exception to the offset of my tax refund. Attached to this letter, you will find supporting documents that provide evidence of my financial hardship and demonstrate the importance of receiving my tax refund without any offset. I appreciate your attention to this matter and kindly request a prompt response regarding the reconsideration of the offset. I can be reached at the contact information provided above should any additional information or documentation be required. Thank you for your understanding and cooperation. Sincerely, [Your Name]