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IRS Wage Levy & Hardship Relief in Duchesne County, Utah: 2025 Collection Standards

Last updated: May 29, 2026 · Sources: IRS.gov, HUD.gov, BLS.gov

Understanding IRS Collection Standards in Duchesne County

Navigating IRS enforced collection actions in Duchesne County, Utah, requires a precise understanding of the Internal Revenue Service's Collection Financial Standards. When the IRS evaluates your ability to pay a tax debt, typically through Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals, they assess your disposable income. This assessment relies on a combination of National and Local Standards. For a single individual in Duchesne County, the monthly National Standard for Food is $449, with a total 'Food, Clothing & Other' allowance of $812. These standards, derived from Bureau of Labor Statistics (BLS) Consumer Expenditure Survey data and US Census Bureau American Community Survey, determine the minimum necessary living expenses. If your allowable expenses, as defined by these standards, exceed your income, the IRS may determine that you are experiencing economic hardship under Internal Revenue Code (IRC) §6343(a)(1)(D), potentially leading to a levy release or Currently Not Collectible (CNC) status. Accuracy in presenting these figures is paramount to your financial resolution.

Duchesne County Housing & Utilities Allowance vs. HUD Fair Market Rent

For taxpayers in Duchesne County, Utah, it is critical to note that the IRS does not publish specific Local Housing & Utilities Standards. In such cases, the IRS evaluates your actual housing and utility expenses for reasonableness and necessity. This means that while there isn't a fixed 'allowance,' your actual costs, if deemed reasonable, will be factored into your financial analysis. For context, the HUD FY2025 Fair Market Rent (FMR) for Duchesne County is $1130.0 for a 2-bedroom residence. If your actual rent and utilities align with or are below such established local benchmarks, it strengthens your argument for necessary expenses. However, if your expenses exceed typical local rates, the IRS may scrutinize them. Internal Revenue Manual (IRM) 5.15.1.10 details the procedures for allowing necessary expenses, including deviations from standard allowances when actual expenses are substantiated and reasonable. While regional Shelter CPI data is not available for Duchesne County, comparing your actual housing costs against HUD FMR provides a robust foundation for your financial statement.

Food, Healthcare & Transportation Allowances

Beyond housing, the IRS provides specific allowances for other essential living costs in Duchesne County, Utah. The National Standards for 'Food, Clothing & Other' range from $812 for a single person to $1983 for a family of four, with an additional $357 for each extra person, all based on Bureau of Labor Statistics Consumer Expenditure Survey data. For healthcare, the National Out-of-Pocket Healthcare Standard allows $75 per person monthly for individuals under 65 and $153 for those 65 and over, derived from the Medical Expenditure Panel Survey. For transportation, Duchesne County residents are allotted specific Local Standards: $588 per month for the ownership of one car and $270 for operating costs in the region. This totals $858 for one car, or $1176 for two cars plus operating costs, resulting in $1446. These figures, rooted in BLS data and American Automobile Association operating costs, are crucial for accurately calculating your allowable monthly expenses on IRS Form 433-A.

Qualifying for Currently Not Collectible (CNC) Status in Utah

Achieving Currently Not Collectible (CNC) status in Duchesne County, Utah, means the IRS has determined you lack the financial capacity to pay your tax debt. To qualify, you must file a comprehensive Form 433-A, detailing your income, assets, and allowable monthly expenses. For a single filer in Duchesne County, a typical calculation might include: actual housing expenses (e.g., benchmarked by a 2-bedroom HUD FMR of $1130.0), plus $812 for Food, Clothing & Other, $75 for healthcare (under 65), and $858 for one-car transportation. This sums to approximately $2875.0 in total allowable monthly expenses. If your total monthly income is less than or equal to your total allowable expenses, you may qualify for CNC status. As outlined in IRM 5.16.1, CNC status is a temporary hardship designation that can lead to a release of levy under IRC §6343. Importantly, while CNC status pauses active collection, it does not extend the Collection Statute Expiration Date (CSED) under IRC §6502, which is generally 10 years from the assessment date. Interest and penalties continue to accrue during CNC.

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Frequently Asked Questions

For Duchesne County, Utah, the IRS does not provide a specific Local Standard for Housing & Utilities. Instead, taxpayers must document and substantiate their actual housing and utility expenses. The IRS will then evaluate these actual costs for reasonableness and necessity as part of your financial analysis, typically on Form 433-A. For reference, the HUD FY2025 Fair Market Rent (FMR) for a 2-bedroom residence in Duchesne County is $1130.0. While this is not an IRS allowance, it serves as a useful benchmark for what constitutes a reasonable housing expense in the area. Your ability to demonstrate that your actual expenses are necessary and reasonable is key when no specific IRS standard is published.
To qualify for Currently Not Collectible (CNC) status in Utah, you must demonstrate to the IRS that you cannot afford to pay your tax debt after covering necessary living expenses. This process begins with submitting a detailed Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals. The IRS will compare your total monthly income against your total allowable monthly expenses, which include National Standards for Food ($812 for a single person), Healthcare ($75 for under 65), and Local Standards for Transportation ($858 for one car), along with your actual, reasonable housing costs. If your income does not exceed these allowable expenses, the IRS may place your account in CNC status, as per IRM 5.16.1. This status effectively pauses active collection, potentially leading to a levy release under IRC §6343(a)(1)(D).
The amount the IRS can levy from your paycheck in Duchesne County, Utah, is determined by IRS Publication 1494, Table for Figuring Amount Exempt from Levy, for 2025. This table outlines a specific portion of your wages that is exempt from levy, based on your filing status and number of dependents. For example, a single individual with zero dependents has a monthly exemption of $1096.67, while a married individual filing jointly with one dependent has an exemption of $2286.67. The IRS can only levy the amount of your wages that exceeds this exemption. This protection ensures you retain sufficient funds for basic living expenses. When the IRS issues a wage levy (Form 668-W), your employer is legally obligated to withhold the non-exempt portion of your pay until the levy is released.
In Duchesne County, Utah, if your actual rent exceeds the typical housing costs for the area, it's important to understand the IRS's approach. Since the IRS does not publish a specific Local Housing & Utilities Standard for Duchesne County, your actual, necessary housing expenses are evaluated for reasonableness. If your rent, for example, exceeds the HUD FY2025 Fair Market Rent of $1130.0 for a 2-bedroom unit, you may need to provide additional documentation justifying the higher cost. IRM 5.15.1.10 allows for deviations from standard allowances when actual expenses are necessary and reasonable. You would need to demonstrate that your rent is necessary to provide for the health and welfare of you and your family, and that there are no less costly alternatives available in your local housing market.
The IRS generally has 10 years to collect a tax debt, a period known as the Collection Statute Expiration Date (CSED), as mandated by Internal Revenue Code (IRC) §6502. This 10-year period typically begins from the date the tax was assessed. It is critical to understand that certain actions can 'toll' or pause this 10-year clock, effectively extending the time the IRS has to collect. For instance, filing for bankruptcy, submitting an Offer in Compromise (Form 656), or requesting a Collection Due Process (CDP) hearing can extend the CSED. While being placed in Currently Not Collectible (CNC) status (IRM 5.16.1) temporarily halts active collection efforts, it does not extend the CSED. Therefore, utilizing CNC status can be a strategic way to manage your tax debt until the CSED expires, potentially leading to the debt being legally uncollectible.

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