Augusta-Richmond County, Georgia IRS Wage Levy & Hardship Assistance

For taxpayers in Augusta-Richmond County, Georgia facing IRS collection actions, understanding the IRS Collection Financial Standards is crucial. When evaluating a taxpayer's ability to pay, the IRS requires Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals. This form details income, expenses, assets, and liabilities. The IRS calculates a taxpayer's disposable income by subtracting allowable living expenses, derived from National and Local Standards, from their gross monthly income. These standards are published on IRS.gov and are based on data from the US Census Bureau, Bureau of Labor Statistics, and other sources. For instance, a single individual in Augusta-Richmond County is allocated $812 for food, clothing, and other necessities under the National Standards. If a taxpayer's allowable expenses exceed their income, the IRS may determine that collection would cause economic hardship, potentially leading to a levy release under IRC §6343(a)(1)(D). This meticulous evaluation ensures fairness in collection, aiming to allow taxpayers to maintain a reasonable quality of life while addressing their tax obligations.

The IRS Collection Financial Standards for Housing & Utilities in Augusta-Richmond County, GA-SC HUD Metro FMR Area are not published as a fixed local standard (indicated as N/A in the provided data). Instead, the IRS generally evaluates actual necessary housing and utility expenses, which must be reasonable for the area. This makes the HUD FY2025 Fair Market Rent (FMR) data highly relevant. For example, the FMR for a 2-bedroom residence in this area is $1080.0 per month. If a taxpayer's actual housing expenses exceed what the IRS might initially deem reasonable, they can argue for a deviation from the standard under IRM 5.15.1.10. This requires substantiating that the higher expense is necessary and reasonable, such as by comparing it to the local FMR. Demonstrating that your actual rent, like $1080.0 for a 2BR, aligns with or is below the HUD FMR can strongly support your case for a higher allowable expense, especially when the IRS does not provide a specific local standard. While regional shelter CPI data is unavailable for this specific region, the HUD FMR provides a clear benchmark for reasonable housing costs.

Beyond housing, the IRS provides specific allowances for other essential living expenses. Under the National Standards, a single person in Augusta-Richmond County is allowed $812 monthly for food, clothing, and miscellaneous items, based on the Bureau of Labor Statistics Consumer Expenditure Survey. For a family of four, this allowance increases to $1983 per month. Healthcare is another critical category, with monthly out-of-pocket allowances set at $75 per person under 65 and $153 per person 65 and over, derived from the Medical Expenditure Panel Survey. For transportation, the IRS Local Standards for Augusta-Richmond County, based on BLS data and American Automobile Association operating costs, allow $588 per month for the ownership of one car and an additional $270 for operating costs, totaling $858 per month for a single vehicle. These allowances ensure that taxpayers can maintain essential living standards while addressing their tax debt, factoring in crucial expenses like food, medical care, and the necessity of transportation for work and daily life.

Achieving Currently Not Collectible (CNC) status in Georgia means the IRS has determined you cannot afford to pay your tax debt at this time without experiencing economic hardship. To qualify, you must submit a detailed financial disclosure, typically using Form 433-A. The IRS will then compare your total monthly income against your total allowable expenses, using the National and Local Standards discussed previously. For a single filer in Augusta-Richmond County, a sample calculation might include a 1-bedroom HUD FMR of $950.0 for housing, $812 for food (National Standard), $75 for healthcare (under 65), and $858 for transportation (one car ownership + operating). If your income, after these allowable expenses, leaves no disposable income, or if collection would impair your ability to meet basic living needs, you may be granted CNC status. IRM 5.16.1 outlines the procedures for CNC status, which can lead to a levy release under IRC §6343. It's important to note that while CNC status temporarily halts collection, it does not stop interest and penalties from accruing, and it does not extend the Collection Statute Expiration Date (CSED) under IRC §6502, which is generally 10 years from the assessment date.