Dear [IRS Representative], I am writing in regard to my tax refund for the year [XXX]. I understand that the IRS has the authority to offset my refund to repay certain debts or obligations. However, I kindly request that you consider not exercising this option for the following reasons: 1. Financial Hardship: I am currently experiencing significant financial hardship, and my tax refund plays a crucial role in assisting me and my family in meeting our basic needs. Redirecting my refund would further exacerbate our financial difficulties and make it even more challenging to make ends meet. 2. Unforeseen Circumstances: I have recently encountered several unexpected expenses, including medical bills and car repairs, which have put me in a tight financial situation. Under such circumstances, relying on my tax refund to cover these essential costs would be of utmost importance. 3. Timely Tax Filing: I have always been diligent about filing my taxes on time and fulfilling my tax obligations promptly. Over the years, I have maintained a responsible and accountable taxpayer record, making any offset of my tax refund unnecessary. 4. Dependents' Needs: As a responsible provider for my dependents, I heavily rely on my tax refund to fulfill their educational and healthcare needs. Redirecting my refund would not only affect me but also impact their well-being and hinder their chances of success in these crucial areas. 5. Communication and Collaboration: I believe in maintaining open lines of communication with the IRS. I am willing to work proactively to find an alternative solution to any outstanding debts or obligations, rather than having my tax refund offset. I kindly request the opportunity to discuss options for repayment that can prevent the offset while still fulfilling my obligations. Furthermore, I understand that the IRS has a duty to collect debts owed to the government, but I sincerely hope you will review my situation and consider granting my request. Furthermore, I am committed to working together to find a fair and mutually agreeable solution that satisfies both the IRS and me. Thank you for your time and consideration. I look forward to your prompt response. Sincerely, [Your Name] [Your Taxpayer Identification Number]