Dear Tax Official, I am writing to request that the Internal Revenue Service (IRS) refrain from offsetting my tax refund as designated by the state of Nebraska. I believe that the offset would be unjust and create undue financial hardship for my family. Firstly, I would like to provide some background information regarding my current situation. Due to unforeseen circumstances, I have encountered significant financial challenges and have fallen behind on my state taxes. However, I have taken proactive measures to address this issue, including the establishment of a payment plan with the Nebraska Department of Revenue. While I understand the IRS may have the authority to offset refunds for outstanding debts, it is crucial to recognize the efforts I have made to resolve my tax obligations. In accordance with the payment plan, I have been consistently making monthly payments and have demonstrated my commitment to meet my tax obligations as soon as possible. Moreover, it is important to note that the proposed offset would have severe consequences on my family. We rely on the anticipated tax refund to cover essential expenses, such as medical bills, education costs, and necessary home repairs. Offsetting the refund would only exacerbate our financial strain and hinder our ability to meet these vital needs. I kindly request that you consider my plea and grant an exception in this case. I assure you that I am fully dedicated to fulfilling my tax obligations and will continue to make regular payments towards my outstanding debt. Given the extenuating circumstances, I believe that a temporary relief from the offset is both justified and necessary. In conclusion, I appeal to your understanding and mercy in allowing me to retain my anticipated tax refund. I believe that offsetting it would cause unnecessary financial distress and hinder my ability to provide for my family's needs. Thank you for your attention to this matter, and I hope for a favorable resolution. Sincerely, [Your Name]