Dear [IRS Representative], I am writing this letter to formally request that the Internal Revenue Service (IRS) does not offset my tax refund against any outstanding debts or obligations. I understand that the IRS has the authority to offset tax refunds to collect on certain outstanding debts, but I kindly request that you grant an exemption in my case. As a resident of North Carolina, I have been actively contributing to the local community through my work and have consistently fulfilled my tax obligations. Unfortunately, due to unexpected circumstances, I am currently facing financial difficulties and rely on this tax refund to meet essential expenses and obligations. I kindly request your understanding and consideration of my situation. The offset of my tax refund would further exacerbate my financial distress, making it challenging for me to meet my basic needs and obligations. By not offsetting my tax refund, I can work towards resolving my financial difficulties and ensure that I stay on track with my future tax obligations. North Carolina offers various programs and resources to help individuals overcome financial hardships, such as [mention relevant programs or resources specific to North Carolina]. Given the support available within the state, I am actively pursuing avenues to rectify my financial situation and availing myself of any assistance programs that I qualify for. I would be grateful if you could carefully review my current circumstances and consider my request for an exemption from the offset of my tax refund. I understand that each case is evaluated on an individual basis, and I am confident that my situation warrants an exception. Enclosed with this letter, you will find supporting documentation substantiating my financial difficulties. Additionally, I am open to providing any further documentation or information that may aid in your assessment of my request. I kindly request that you keep me informed regarding the status of my request and provide information on any further steps I need to take. I appreciate your attention to this matter, and you're understanding of my current financial hardships. Please do not hesitate to contact me at [your contact information] if you require any further information or clarification. I thank you in advance for your consideration and look forward to a positive resolution. Sincerely, [Your Name] [Your Address] [City, State, ZIP Code] [Email Address] [Phone Number]