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Tooele County, Utah IRS Wage Levy & Hardship Relief

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

Understanding IRS Collection Standards in Tooele County

When facing IRS collection actions in Tooele County, Utah, understanding the IRS's Collection Financial Standards is crucial for negotiating a manageable resolution. The IRS uses these standards, outlined on Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals, to determine a taxpayer's ability to pay. These standards dictate how much income the IRS considers necessary for basic living expenses, thereby calculating disposable income available for tax debt payments. For instance, a single individual in Tooele County is allowed $812 monthly for food, clothing, and other necessities, derived from Bureau of Labor Statistics (BLS) Consumer Expenditure Survey data. While specific local housing standards for Tooele County are not provided by the IRS, the agency acknowledges economic hardship under IRC §6343(a)(1)(D) and will consider actual necessary expenses. These standards are rigorously updated using data from IRS.gov, the BLS, and the US Census Bureau.

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

For taxpayers in Tooele County, UT HUD Metro FMR Area, the IRS Collection Financial Standards do not provide a specific local allowance for housing and utilities, showing as $N/A across all household sizes. This absence means the IRS will typically evaluate actual necessary housing expenses. For practical reference, the U.S. Department of Housing and Urban Development (HUD) Fair Market Rent (FMR) for this area provides a realistic baseline, with a 2-bedroom unit costing $1220.0 per month. If your actual housing costs exceed the general local standards (or in this case, where no specific standard exists), you can argue for a deviation under Internal Revenue Manual (IRM) 5.15.1.10. This provision allows the IRS to consider higher, necessary expenses that exceed standard amounts, especially when supported by documentation like a lease agreement reflecting the HUD FMR. While regional shelter CPI data is not available for this specific region, the HUD FMR figures demonstrate the cost of living.

Food, Healthcare & Transportation Allowances

Beyond housing, the IRS provides National Standards for essential living costs. For food, clothing, and miscellaneous expenses, a single person in Tooele County is allowed $812 per month, increasing to $1478 for a two-person household and $1983 for a four-person household. These figures are based on the Bureau of Labor Statistics' Consumer Expenditure Survey. Healthcare is another critical allowance; taxpayers under 65 are permitted $75 per person monthly for out-of-pocket medical expenses, while those 65 and over are allowed $153 per person, derived from the Medical Expenditure Panel Survey. Transportation allowances for Tooele County include $588 per month for owning one car plus $270 for operating costs, totaling $858. For two cars, the allowance is $1176 for ownership, plus the $270 operating cost per vehicle, totaling $1446. These figures are based on BLS data and American Automobile Association operating costs, ensuring taxpayers can maintain employment and access necessities.

Qualifying for Currently Not Collectible (CNC) Status in Utah

Taxpayers in Utah facing severe financial hardship may qualify for Currently Not Collectible (CNC) status, meaning the IRS temporarily suspends collection efforts. To apply, you must submit IRS Form 433-A, Collection Information Statement, detailing your income, assets, and allowable expenses. The IRS determines CNC status by comparing your total income against your total allowable expenses, including National and Local Standards. For example, a single filer in Tooele County might claim $812 for food/clothing, $75 for healthcare, and $858 for transportation. For housing, since no specific IRS standard is provided for Tooele County, a taxpayer could justify actual rent, such as $1220.0 for a 2-bedroom unit based on HUD FMR. If your necessary expenses exceed your income, the IRS may place your account in CNC status under IRM 5.16.1.1. This action can lead to a levy release under IRC §6343. It is important to note that while in CNC status, the 10-year Collection Statute Expiration Date (CSED) under IRC §6502 continues to run, meaning CNC does not extend the time the IRS has to collect your debt.

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Frequently Asked Questions

For Tooele County, UT HUD Metro FMR Area, the IRS Collection Financial Standards currently show $N/A for housing and utilities across all household sizes, meaning there is no predefined standard allowance from the IRS. In such cases, the IRS evaluates a taxpayer's actual, necessary housing expenses. Taxpayers should reference the HUD Fair Market Rent (FMR) data for a realistic assessment, which shows a 2-bedroom unit in Tooele County at $1220.0 per month, or a 1-bedroom at $1060.0. If your actual housing costs align with or are below the HUD FMR, this data can strongly support your case during a financial review. Under IRM 5.15.1.10, the IRS allows for deviations from standard amounts when actual necessary expenses are higher, providing an avenue to justify your true housing burden.
To qualify for Currently Not Collectible (CNC) status in Utah, you must demonstrate to the IRS that you lack the financial ability to make payments on your tax debt after covering necessary living expenses. This process involves submitting IRS Form 433-A, Collection Information Statement, which details your income, assets, and monthly expenses. The IRS will compare your total income against the allowable National and Local Standards for expenses. For example, a single filer in Tooele County could deduct $812 for food/clothing/other, $75 for healthcare (if under 65), and $858 for transportation (one car). For housing, you would justify your actual necessary rent, potentially referencing the HUD FMR of $1220.0 for a 2-bedroom unit in Tooele County, UT HUD Metro FMR Area. If your income does not exceed these total allowable expenses, the IRS may place your account in CNC status, as per IRM 5.16.1.1, temporarily halting collection efforts.
When the IRS issues a wage levy via Form 668-W, Notice of Levy on Wages, Salary, and Other Income, the amount taken from your paycheck is not a fixed percentage but is determined by specific exemption tables published in IRS Publication 1494. This publication outlines monthly amounts exempt from levy based on your filing status and number of dependents. For instance, a single individual with zero dependents in Tooele County, Utah, is exempt $1096.67 per month from their wages. If that same single individual claims one dependent, their exempt amount increases to $1680.0 per month. Any income exceeding this exemption amount is subject to the levy. These amounts are designed to ensure taxpayers retain sufficient funds for basic living expenses, in accordance with IRC §6331, which governs the authority for levy and distraint.
In Tooele County, UT HUD Metro FMR Area, the IRS Collection Financial Standards do not specify a local housing allowance, showing as $N/A. This means the IRS will evaluate your actual, necessary housing expenses. If your rent, for example, is $1220.0 for a 2-bedroom unit (based on HUD Fair Market Rent for the area) and this is a necessary expense, you can present this information on IRS Form 433-A. The Internal Revenue Manual (IRM) 5.15.1.10 specifically addresses 'deviations' from standard allowances, allowing the IRS to consider higher actual expenses if they are reasonable and necessary. Providing documentation such as a lease agreement and demonstrating that the rent is essential for your household can strengthen your argument for allowing the full amount as an expense, rather than being limited by a non-existent or insufficient standard.
The IRS generally has 10 years to collect a tax debt, a period known as the Collection Statute Expiration Date (CSED). This 10-year clock typically starts from the date the tax was assessed. This statutory limitation is established under Internal Revenue Code (IRC) §6502. It's crucial to understand that certain actions can extend the CSED, such as filing an Offer in Compromise (Form 656), requesting a Collection Due Process (CDP) hearing, or living outside the U.S. However, qualifying for Currently Not Collectible (CNC) status, while pausing active collection efforts, does NOT extend the CSED. The IRS cannot legally enforce collection, including through wage levies (Form 668-W) or bank levies (Form 668-A), after the CSED has expired, as stipulated by IRC §6331 regarding levy authority.

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