Subject: Request for IRS Not to Offset Utah Tax Refund Dear [IRS Department Name], I am writing to request that the Internal Revenue Service (IRS) refrain from offsetting my Utah state tax refund against any outstanding federal tax liabilities. I believe this request is warranted for the following reasons: 1. Financial Hardship: My current financial situation is such that the offset would impose significant hardship on me and my family. [Provide specific details about your financial circumstances, such as job loss, medical expenses, or other unforeseen circumstances that have affected your ability to pay federal taxes.] 2. Compliance with Utah State Tax Obligations: Although I do acknowledge the existence of my federal tax liabilities, I have consistently met my state tax obligations in Utah. [Provide evidence of your compliance with Utah state tax payments, such as previous years' tax returns or payment receipts.] 3. Willingness to Set Up a Payment Plan: I am fully committed to resolving my federal tax liabilities and am eager to work with the IRS to establish a suitable payment plan. By not offsetting my state tax refund, I will be able to fulfill my obligations to both the federal and state governments without undue financial strain. 4. State Tax Refund for Essential Expenses: The Utah tax refund plays a crucial role in meeting essential expenses, such as housing, education, and healthcare for myself and my family. By allowing me to receive this refund, I can ensure the well-being of my dependents and address immediate financial responsibilities. Given the circumstances outlined above, I kindly request that you exercise your discretionary authority to stop the offset of my Utah state tax refund against any federal tax liabilities. I genuinely want to meet my obligations but need the flexibility provided by this request to avoid further financial hardship. I understand that the IRS processes numerous requests, so I appreciate your attention to this matter. If necessary, I am available to provide any additional documentation you may require to support my claim. Thank you for your understanding and consideration. Sincerely, [Your Name] [Your Contact Information]