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Last Updated: 6/14/2012

Taxpayer Rights

What is considered a "significant hardship"?

"Significant hardships" normally involve not being able to provide basic necessities for yourself and your family. Examples include:

  • not being able to supply appropriate shelter for yourself or your family,
  • not being able to pay for utilities such as: electrical or water service in your home,
  • not being able to buy essential medication for yourself or a family member, or
  • not being able to afford non elective or necessary medical care for yourself or an immediate family member.

However, enforcement actions by the Department of Revenue, such as deducting money from your wages or bank account, do not necessarily constitute "significant hardship." This is true even if these actions might prevent you from paying bills you consider to be just as important as your tax bill.

In most cases, the Department of Revenue employee assigned to your case can help you solve your problems. If that person appears unable or unwilling to help you in time to avoid a significant hardship, you may ask for a prompt review by our office.