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IRS Wage Levy & Hardship Solutions for Scurry County, Texas Taxpayers

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

Understanding IRS Collection Standards in Scurry County, TX

When the IRS initiates enforced collection actions, such as a wage or bank levy, it first assesses a taxpayer's ability to pay using specific financial benchmarks. For residents of Scurry County, Texas, the IRS evaluates your disposable income by comparing your reported income against a set of National and Local Collection Financial Standards. This process, often initiated through Form 433-A, Collection Information Statement, helps the IRS determine a reasonable payment amount or if you qualify for economic hardship under Internal Revenue Code (IRC) §6343(a)(1)(D). For instance, the National Standards for Food allow a single person $812 per month, while a family of four can claim $1983. Crucially, while some standards are national, others are tailored to local economic conditions. This data is rigorously compiled from authoritative sources including IRS.gov Collection Financial Standards, the Bureau of Labor Statistics (BLS), and the U.S. Census Bureau, ensuring a precise and fair assessment of your financial situation.

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

For Scurry County, TX, the IRS Collection Financial Standards do not publish a specific local housing and utilities allowance (listed as $N/A). This absence means that taxpayers in Scurry County must often demonstrate their actual, necessary housing expenses. For comparison, the U.S. Department of Housing and Urban Development (HUD) provides Fair Market Rent (FMR) data, indicating a 2-bedroom unit in Scurry County has an FMR of $1190.0 per month, a 1-bedroom at $910.0, and a 3-bedroom at $1550.0. If your actual housing costs exceed the standard, you can argue for a deviation under Internal Revenue Manual (IRM) 5.15.1.10, which permits exceptions for necessary expenses. Presenting evidence that your rent aligns with or exceeds the HUD FMR for Scurry County can significantly strengthen your case for a higher allowable expense. Unfortunately, regional shelter Consumer Price Index (CPI) data from the Bureau of Labor Statistics is not available for this specific region to show year-over-year changes, making the HUD FMR even more critical for substantiating housing costs.

Food, Healthcare & Transportation Allowances

Beyond housing, the IRS provides allowances for other essential living costs. National Standards for Food, based on the Bureau of Labor Statistics Consumer Expenditure Survey, allocate $812 monthly for a single person, $1478 for two, $1697 for three, and $1983 for a four-person household. For out-of-pocket healthcare expenses, derived from the Medical Expenditure Panel Survey, the IRS allows $75 per person per month for individuals under 65, and $153 for those 65 and over. This means a family of four, all under 65, could claim $300 monthly. Transportation is another vital component, with Scurry County residents eligible for local allowances. For one owned vehicle, the IRS allows $588 for ownership costs plus an operating cost of $270 for this region, totaling $858 per month. For two owned vehicles, the allowance is $1176 for ownership, plus the same $270 operating cost per car, totaling $1446 monthly. These allowances are crucial in calculating your disposable income for IRS collection purposes.

Qualifying for Currently Not Collectible (CNC) Status in Texas

For taxpayers in Scurry County, Texas facing severe financial hardship, Currently Not Collectible (CNC) status offers a temporary reprieve from IRS enforced collection. To qualify, you must demonstrate to the IRS that your allowable monthly living expenses equal or exceed your monthly income, leaving no funds available to pay your tax debt. This is typically done by completing and submitting a detailed Form 433-A, Collection Information Statement. For a single filer in Scurry County, a basic calculation might look like this: using the HUD Fair Market Rent for a 1-bedroom apartment ($910.0), plus the National Standard for food ($812), out-of-pocket healthcare ($75), and one-car transportation ($858), the total necessary monthly expenses would be $2655.0. If your income is less than or equal to this amount, you may qualify for CNC. Internal Revenue Manual (IRM) 5.16.1 outlines the procedures for CNC determinations. While in CNC status, the IRS generally ceases collection efforts, and under IRC §6343, a levy may be released if it creates economic hardship. Importantly, CNC status does not stop the 10-year Collection Statute Expiration Date (CSED) under IRC §6502 from running, meaning the clock continues on the IRS's time limit to collect the debt.

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Frequently Asked Questions

The IRS Collection Financial Standards do not publish a specific local housing and utilities allowance for Scurry County, TX. This means the standard is listed as $N/A. However, the U.S. Department of Housing and Urban Development (HUD) provides Fair Market Rent (FMR) data, which the IRS considers for necessary expenses. For instance, the HUD FMR for a 2-bedroom unit in Scurry County is $1190.0 per month, while a 1-bedroom is $910.0. If your actual, necessary housing expenses are in line with or exceed these FMR figures, you can argue for a deviation from the standard, as outlined in Internal Revenue Manual (IRM) 5.15.1.10, to ensure your financial assessment accurately reflects your true cost of living.
To qualify for Currently Not Collectible (CNC) status in Texas, including Scurry County, you must demonstrate to the IRS that you lack the financial ability to make payments on your tax debt without incurring economic hardship. This involves submitting IRS Form 433-A, Collection Information Statement, detailing your income, assets, and monthly expenses. The IRS will compare your income against its National and Local Collection Financial Standards. For example, if your income is less than your total allowable expenses, which could include $812 for a single person's food, $75 for healthcare (under 65), $858 for one-car transportation, and your actual, necessary housing costs (like the HUD FMR of $910.0 for a 1-bedroom in Scurry County), you may qualify. IRM 5.16.1 details the procedures for granting CNC status, which temporarily halts collection efforts.
The amount the IRS can levy from your paycheck in Scurry County, TX, is determined by IRS Publication 1494. Unlike state wage garnishment limits, which Texas generally aligns with federal Consumer Credit Protection Act (CCPA) limits (25% of disposable earnings or the amount above 30 times the federal minimum wage), the IRS has its own specific exemption thresholds. For a single taxpayer with zero dependents, the exempt amount from an IRS wage levy (Form 668-W) is $1096.67 per month for 2025. If that same single taxpayer claims one dependent, the exemption increases to $1680.0 per month. Any income exceeding this exempt amount is subject to the levy. The IRS will send a Form 668-W, Notice of Levy on Wages, Salary, and Other Income, to your employer, who is legally obligated to comply.
Since the IRS does not provide a specific local housing standard for Scurry County, TX (it's listed as $N/A), your actual, necessary housing expenses are critical. If your rent, for example, is $1190.0 for a 2-bedroom apartment, which aligns with the HUD Fair Market Rent for Scurry County, you can present this as a reasonable and allowable expense. Internal Revenue Manual (IRM) 5.15.1.10 allows for deviations from standard allowances when necessary expenses exceed the published amounts. By providing documentation of your actual rent and demonstrating that it is reasonable for your household size and the local market (e.g., comparing it to HUD FMR data), you can successfully argue for a higher allowable housing expense, which reduces your calculated disposable income and may help you qualify for a lower payment or Currently Not Collectible status.
The IRS generally has 10 years to collect a tax debt, a period known as the Collection Statute Expiration Date (CSED), as defined by Internal Revenue Code (IRC) §6502. This 10-year clock typically starts from the date the tax was assessed. While this period can be suspended or extended under specific circumstances (e.g., during an Offer in Compromise, bankruptcy, or when a taxpayer lives outside the U.S. for an extended period), being placed in Currently Not Collectible (CNC) status does NOT extend the CSED. This is a crucial distinction: while CNC temporarily stops active collection efforts and can lead to the release of a levy under IRC §6343, the 10-year collection window continues to run. Strategic use of CNC status can therefore allow the CSED to expire, effectively eliminating the debt without payment, provided the taxpayer's financial situation does not improve significantly.

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