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IRS Wage Levy, Bank Levy, and Hardship Relief in Pulaski County, Georgia

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

Understanding IRS Collection Standards in Pulaski County, GA

For taxpayers in Pulaski County, Georgia, facing IRS collection actions, understanding the IRS Collection Financial Standards is crucial. When evaluating a taxpayer's ability to pay, the IRS uses Form 433-A, 'Collection Information Statement for Wage Earners and Self-Employed Individuals,' to determine disposable income. This calculation incorporates both National Standards for categories like food, clothing, and out-of-pocket healthcare, and Local Standards for housing, utilities, and transportation. For a single individual in Pulaski County, the IRS National Standard allows $812 per month for food, clothing, and other necessities. While specific IRS Local Standards for housing and utilities are not provided for Pulaski County, the IRS relies on data from IRS.gov, the Bureau of Labor Statistics (BLS), and the U.S. Census Bureau to establish these allowances. If your allowable expenses exceed your income, you may qualify for economic hardship relief under Internal Revenue Code (IRC) §6343(a)(1)(D), potentially preventing or releasing an enforced collection action.

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

Navigating the IRS's housing allowances in Pulaski County, Georgia, requires careful attention, as the IRS Collection Financial Standards currently do not provide specific monthly figures for Housing and Utilities for this area, stating 'N/A.' In contrast, the U.S. Department of Housing and Urban Development (HUD) provides clear Fair Market Rent (FMR) data, showing a 2-bedroom unit in Pulaski County has an FMR of $1130.0 per month for FY2025. If a taxpayer's actual housing costs exceed the IRS's unstated allowance (or if the 'N/A' status necessitates a direct comparison to actual expenses), they can argue for a deviation from the standard. Internal Revenue Manual (IRM) 5.15.1.10, 'Allowable Expenses,' outlines the process for requesting such deviations based on factual circumstances. Since HUD FMR figures like $980.0 for a 1-bedroom apartment often reflect the true cost of living, this data can be pivotal in demonstrating that a taxpayer's actual housing expenses warrant a higher allowance to avoid economic hardship. The regional shelter Consumer Price Index (CPI) data from the Bureau of Labor Statistics, while not available for Pulaski County, typically informs these discussions nationally.

Food, Healthcare & Transportation Allowances

Beyond housing, the IRS provides specific National and Local Standards for other essential living expenses in Pulaski County, GA. For food, clothing, and other miscellaneous items, the IRS National Standards, derived from the Bureau of Labor Statistics Consumer Expenditure Survey, allow $812 per month for a single person, escalating to $1983 for a family of four. Healthcare costs are addressed through the National Standards for Out-of-Pocket Healthcare, based on the Medical Expenditure Panel Survey, which permit $75 per person per month for individuals under 65 and $153 per month for those 65 and over. For transportation, the IRS Local Standards, based on BLS data and American Automobile Association operating costs, provide a monthly allowance of $588 for owning one car and an additional $270 for operating costs in the region. This totals a significant $858 per month for a single-car household in Pulaski County, ensuring taxpayers can maintain essential employment and personal mobility.

Qualifying for Currently Not Collectible (CNC) Status in Georgia

Achieving Currently Not Collectible (CNC) status in Georgia provides crucial relief for taxpayers in Pulaski County unable to pay their tax debt due to financial hardship. To qualify, taxpayers must complete IRS Form 433-A, 'Collection Information Statement,' detailing all income, assets, and expenses. The IRS will compare your total monthly income against your total allowable expenses, which include the IRS National and Local Standards. For example, a single filer in Pulaski County with actual housing costs of $980.0 (based on HUD FMR for a 1-bedroom), a food allowance of $812, healthcare of $75, and transportation costs of $858, would have total allowable monthly expenses of $2725. If their net monthly income is less than this total, they would likely qualify for CNC. IRM 5.16.1 outlines the procedures for placing accounts into CNC status, which includes releasing any existing levies under IRC §6343. Importantly, CNC status does not forgive the debt; interest and penalties continue to accrue. However, it pauses active collection efforts, allowing the Collection Statute Expiration Date (CSED) under IRC §6502 (typically 10 years from assessment) to continue running without extension, potentially leading to the debt expiring uncollected.

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Frequently Asked Questions

For Pulaski County, Georgia, the IRS Collection Financial Standards for Housing and Utilities currently list 'N/A' for 2025, meaning specific standard amounts are not provided. However, the U.S. Department of Housing and Urban Development (HUD) Fair Market Rent (FMR) data for FY2025 indicates that typical rental costs are $920.0 for a studio, $980.0 for a 1-bedroom, and $1130.0 for a 2-bedroom unit. When evaluating a taxpayer's ability to pay, the IRS will consider actual necessary expenses, especially if they can be justified. If your actual housing costs are reasonable and essential, but exceed an implied or unstated IRS allowance, you can request a deviation, as outlined in IRM 5.15.1.10, ensuring your true financial situation is considered during collection negotiations.
To qualify for Currently Not Collectible (CNC) status in Georgia, particularly in Pulaski County, you must demonstrate to the IRS that you lack the current ability to pay your tax debt due to financial hardship. This process begins by filing IRS Form 433-A, 'Collection Information Statement for Wage Earners and Self-Employed Individuals,' which provides a detailed snapshot of your income, assets, and necessary living expenses. The IRS then compares your disposable income against the National and Local Collection Financial Standards. For instance, a single individual in Pulaski County with a total monthly income less than their allowable expenses (e.g., $812 for food, $75 for healthcare, $858 for transportation, and reasonable actual housing costs like $980.0 for a 1-bedroom) may qualify. Approval for CNC status, detailed in IRM 5.16.1, means the IRS will temporarily cease active collection efforts, potentially releasing existing levies under IRC §6343, allowing you critical financial breathing room.
When the IRS issues a wage levy (Form 668-W) in Pulaski County, Georgia, the amount taken from your paycheck is determined by specific federal guidelines outlined in IRS Publication 1494, 'Table for Figuring Amount Exempt from Levy.' The IRS must exempt a portion of your wages necessary for your basic living expenses and the support of your dependents. For example, a single individual with zero dependents will have $1096.67 per month ($253.00 weekly) of their wages exempt from levy in 2025. If that same single individual claims one dependent, their exempt amount increases to $1680.00 per month ($387.69 weekly). For a married individual filing jointly with one dependent, the exempt amount is $2286.67 per month ($527.79 weekly). Any income above these exempt amounts can be seized by the IRS, subject to the limitations of IRC §6331. State wage garnishment laws in Georgia generally follow federal Consumer Credit Protection Act (CCPA) limits, which are superseded by the more stringent IRS levy rules.
If your actual rent in Pulaski County, Georgia, exceeds the IRS's unstated (N/A) or implied housing allowance, you have a valid basis to request a deviation from the standard. The U.S. Department of Housing and Urban Development (HUD) Fair Market Rent (FMR) for FY2025 shows a 1-bedroom at $980.0 and a 2-bedroom at $1130.0, which are practical benchmarks for actual housing costs. Internal Revenue Manual (IRM) 5.15.1.10, 'Allowable Expenses,' provides the framework for taxpayers to argue that their actual, necessary expenses are higher than the standard and should be allowed. You would need to provide documentation, such as lease agreements and utility bills, to substantiate your claim. Successfully demonstrating that your higher housing costs are reasonable and essential for your livelihood, and that adhering to a lower or nonexistent standard would cause economic hardship, can lead the IRS to allow a greater expense, thereby reducing your disposable income available for collection.
The IRS generally has 10 years to collect a tax debt, a period known as the Collection Statute Expiration Date (CSED), as established by Internal Revenue Code (IRC) §6502. This 10-year clock typically begins from the date the tax was assessed. It's crucial to understand that certain actions can 'toll' or pause this 10-year period, effectively giving the IRS more time to collect. These actions include filing for bankruptcy, submitting an Offer in Compromise (Form 656), or requesting a Collection Due Process (CDP) hearing. However, placing an account into Currently Not Collectible (CNC) status, while pausing active collection efforts, generally does *not* extend the CSED. This means that if you qualify for CNC status and remain in it for the duration, the 10-year collection period continues to run, and the debt may expire uncollected, offering a strategic advantage for taxpayers in Pulaski County experiencing prolonged financial hardship.

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