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Griggs County, North Dakota IRS Wage Levy, Bank Levy & Hardship Relief

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

Understanding IRS Collection Standards in Griggs County

When the IRS assesses your ability to pay a tax debt in Griggs County, North Dakota, they meticulously analyze your financial situation using Form 433-A, Collection Information Statement. This form helps the IRS determine your 'disposable income' by subtracting necessary living expenses from your gross income. The IRS relies on a combination of National and Local Standards, which are derived from comprehensive data provided by IRS.gov, the Bureau of Labor Statistics (BLS), and the U.S. Census Bureau. For a single individual in Griggs County, the National Standard allowance for food is $449, while the total National Standard for food, clothing, and other necessities is $812 per month. These standards are critical in establishing whether an economic hardship exists, as defined by Internal Revenue Code (IRC) §6343(a)(1)(D), which can prevent or release an enforced collection action. Understanding these specific allowances is the first step toward effective tax resolution.

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

For many rural areas like Griggs County, North Dakota, the IRS Collection Financial Standards do not provide a specific local housing and utilities allowance (indicated as $N/A). In such instances, the IRS will evaluate your actual housing expenses for reasonableness. This makes referencing external data crucial. According to the U.S. Department of Housing and Urban Development (HUD) FY2025 Fair Market Rent (FMR) data for Griggs County, a 1-bedroom apartment has an FMR of $760.0, while a 2-bedroom unit is $1000.0 per month. If your actual housing costs exceed these amounts, or if your N/A standard makes it challenging, you can request a deviation from the standard per Internal Revenue Manual (IRM) 5.15.1.10, providing documentation to justify your necessary expenses. While regional shelter CPI data is not available for this specific region, presenting your actual, reasonable housing costs, especially when they align with or are justified against HUD FMRs, is vital to demonstrating economic hardship and protecting your household finances.

Food, Healthcare & Transportation Allowances

Beyond housing, the IRS provides specific allowances for essential living expenses for Griggs County residents. The National Standards for Food, Clothing, and Other Expenses, based on the BLS Consumer Expenditure Survey, provide a monthly allowance of $812 for a single person, escalating to $1983 for a family of four. Healthcare is another critical allowance, with the IRS permitting $75 per person per month for those under 65 and $153 for those 65 and over, derived from the Medical Expenditure Panel Survey. For transportation in Griggs County, the IRS Local Standards, based on BLS data and American Automobile Association operating costs, allow $588 per month for the ownership of one car and an additional $270 for operating costs, totaling $858 per month for a single vehicle. These allowances collectively establish a baseline for your essential living costs, which the IRS considers when evaluating your ability to pay or qualify for hardship status.

Qualifying for Currently Not Collectible (CNC) Status in North Dakota

Achieving Currently Not Collectible (CNC) status in North Dakota means the IRS has determined you lack the ability to pay your tax debt due to financial hardship. To qualify, you must file a comprehensive Form 433-A, Collection Information Statement, detailing your income, assets, and liabilities. The IRS will compare your net disposable income to your total allowable monthly expenses using the established National and Local Standards. For a single filer in Griggs County, this might include a practical housing allowance of $760.0 (based on HUD 1BR FMR), $812 for food and other necessities, $75 for healthcare (under 65), and $858 for transportation (one car ownership and operating), totaling $2505.0 in allowable expenses. If your net income is less than or equal to this amount, you may qualify for CNC. The IRS outlines CNC procedures in IRM 5.16.1, and achieving this status can lead to the release of levies under IRC §6343. Importantly, while CNC status pauses collection actions, it does not extend the Collection Statute Expiration Date (CSED), which is typically 10 years from the assessment date under IRC §6502.

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Frequently Asked Questions

For Griggs County, North Dakota, the IRS Collection Financial Standards currently list 'N/A' for local housing and utilities allowances. This means the IRS will evaluate your actual, necessary housing expenses for reasonableness. Taxpayers in Griggs County often reference the U.S. Department of Housing and Urban Development (HUD) FY2025 Fair Market Rent (FMR) data as a benchmark. For example, the HUD FMR for a 1-bedroom unit is $760.0, and for a 2-bedroom unit, it's $1000.0 per month. If your actual rent or mortgage is higher than these figures, you can request a deviation from the standard, as permitted by Internal Revenue Manual (IRM) 5.15.1.10, by providing thorough documentation to justify your expenses. It's crucial to demonstrate that your housing costs are necessary and reasonable for your household size and local economic conditions.
To qualify for Currently Not Collectible (CNC) status in North Dakota, you must demonstrate to the IRS that you cannot afford to pay your tax debt without experiencing financial hardship. This process begins by accurately completing and submitting IRS Form 433-A, Collection Information Statement, which details all your income, expenses, assets, and liabilities. The IRS then calculates your disposable income by comparing your net income against the allowable National and Local Standards. For instance, a single individual in Griggs County might have a National Standard allowance of $812 for food, clothing, and other necessities, plus a Local Standard of $858 for transportation (one car ownership and operating). If your income does not exceed these essential living expenses, the IRS may place your account in CNC status, temporarily halting collection actions. The procedures for CNC are outlined in Internal Revenue Manual (IRM) 5.16.1, and if granted, the IRS may release a levy under IRC §6343.
When the IRS issues a wage levy (Form 668-W) in Griggs County, North Dakota, it is legally bound by specific exemption amounts to ensure you have enough funds for basic living expenses. The amount exempt from the levy is determined by your filing status and the number of dependents you claim, as detailed in IRS Publication 1494. For 2025, a single individual with zero dependents is exempt from levy on $1096.67 of their monthly wages, while a single individual with one dependent is exempt on $1680.0 per month. For a married couple filing jointly with zero dependents, the exempt amount is $1096.67, increasing to $2286.67 with one dependent. Any wages above these exempt amounts can be seized by the IRS under IRC §6331. It's crucial to ensure your employer correctly calculates and applies these exemptions to prevent excessive garnishment.
Since the IRS Collection Financial Standards list 'N/A' for housing allowances in Griggs County, North Dakota, if your rent exceeds typical local figures, it's vital to provide thorough documentation to the IRS. For context, the HUD FY2025 Fair Market Rent (FMR) for a 2-bedroom unit in Griggs County is $1000.0 per month. If your actual rent is higher, you are permitted to request a deviation from the standard. Internal Revenue Manual (IRM) 5.15.1.10 allows for deviations when a taxpayer can prove that their necessary living expenses exceed the standard amounts. You'll need to submit evidence like your lease agreement, utility bills, and a detailed explanation of why your housing costs are reasonable and essential for your household. Successfully justifying these higher expenses can significantly reduce your calculated disposable income, potentially leading to a more favorable collection alternative or even Currently Not Collectible (CNC) status.
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 by Internal Revenue Code (IRC) §6502. While the IRS is pursuing collection, certain actions can 'toll' or pause this 10-year period, effectively extending the time the IRS has to collect. Examples include filing for bankruptcy, submitting an Offer in Compromise (Form 656), or requesting a Collection Due Process (CDP) hearing. However, being placed in Currently Not Collectible (CNC) status (IRM 5.16.1) due to financial hardship does NOT typically extend the CSED. Understanding your CSED is critical for long-term tax resolution planning in Griggs County, North Dakota, as once it expires, the IRS can no longer legally pursue collection of that specific tax debt.

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