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Ramsey County, North Dakota: Navigating IRS Wage Levy and Hardship Status

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

Understanding IRS Collection Standards in Ramsey County, ND

When the IRS assesses your ability to pay a tax debt in Ramsey County, North Dakota, they utilize a detailed financial analysis based on Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals. This process determines your disposable income by comparing your gross income against a series of allowable expenses, known as National and Local Standards. While specific IRS Local Standards for Housing and Utilities are currently not available for Ramsey County, taxpayers must still account for essential living costs. For example, National Standards allow a single individual $812 per month for Food, Clothing, and Other necessary expenses, derived from Bureau of Labor Statistics data. Understanding these standards is critical, as they can form the basis for establishing economic hardship under Internal Revenue Code (IRC) §6343(a)(1)(D), potentially leading to a levy release or Currently Not Collectible (CNC) status. These crucial figures are sourced from IRS.gov Collection Financial Standards, which integrates data from the Bureau of Labor Statistics and the U.S. Census Bureau.

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

In Ramsey County, North Dakota, the IRS Collection Financial Standards do not provide a specific Local Standard for Housing and Utilities, showing 'N/A' for all household sizes. This absence creates a challenge for taxpayers relying on these published figures. However, the Department of Housing & Urban Development (HUD) offers Fair Market Rent (FMR) data, which can serve as a strong benchmark for reasonable housing costs. For instance, the HUD FY2025 FMR for a 2-bedroom residence in Ramsey County is $870.0 per month. If your actual housing expenses exceed the general IRS allowances (or if the allowance is N/A), you can argue for a deviation under Internal Revenue Manual (IRM) 5.15.1.10. This provision allows for higher actual expenses if they are necessary and reasonable. Given the lack of specific IRS housing standards for this region, demonstrating that your rent aligns with HUD FMRs, such as the $870.0 for a 2BR, significantly strengthens your case for a deviation, especially when regional economic data like the Bureau of Labor Statistics Consumer Price Index for Shelter is not available to show local cost increases.

Food, Healthcare & Transportation Allowances for Ramsey County Residents

Beyond housing, the IRS provides National Standards for essential living expenses. For residents of Ramsey County, North Dakota, these include monthly allowances for food, clothing, personal care, and miscellaneous items. A single individual is allowed $812 per month, while a family of four can claim $1983, based on the Bureau of Labor Statistics Consumer Expenditure Survey. Healthcare is another critical allowance; individuals under 65 are allowed $75 per month, and those 65 and over are allowed $153 per month, per person, derived from the Medical Expenditure Panel Survey. Transportation standards are also applied, with Ramsey County taxpayers allowed $588 for the ownership of one car and an additional $270 for operating costs in the region, totaling $858 per month for one vehicle. For two cars, the allowance is $1176 for ownership, resulting in a total of $1446 (ownership + operating costs). These figures are based on Bureau of Labor Statistics data and American Automobile Association operating costs, ensuring a comprehensive assessment of a taxpayer's financial situation.

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

Achieving Currently Not Collectible (CNC) status in North Dakota is a critical relief measure for taxpayers in Ramsey County facing severe financial hardship. To qualify, you must demonstrate to the IRS that you lack the ability to pay your tax debt after accounting for necessary living expenses. This process typically begins by submitting IRS Form 433-A, Collection Information Statement, detailing your income, assets, and allowable expenses. The IRS then compares your total income against your total allowable expenses, which include the HUD Fair Market Rent (e.g., $870.0 for a 2BR in Ramsey County due to N/A IRS housing standards), National Standards for food ($812 for a single filer), healthcare ($75 for an individual under 65), and transportation ($858 for one car). If your total allowable expenses equal or exceed your income, you may qualify for CNC. For example, a single filer in Ramsey County might show total expenses of $870.0 (housing) + $812 (food) + $75 (healthcare) + $858 (transportation) = $2615.0. IRM 5.16.1 outlines the procedures for CNC, and obtaining this status can lead to the release of an IRS levy under IRC §6343. Importantly, while CNC temporarily halts collection efforts, it does not extend the Collection Statute Expiration Date (CSED) under IRC §6502, which generally limits the IRS to 10 years to collect a tax debt.

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Frequently Asked Questions

Currently, the IRS Collection Financial Standards for Housing and Utilities show 'N/A' for Ramsey County, North Dakota, across all household sizes. This means there isn't a specific pre-determined IRS allowance for housing in this area. However, taxpayers can reference the HUD FY2025 Fair Market Rent (FMR) data as a guide for reasonable housing costs. For example, the FMR for a 2-bedroom residence in Ramsey County is $870.0 per month, and a 1-bedroom is $730.0. When negotiating with the IRS, you can present your actual, necessary housing expenses, especially if they align with or are below these HUD FMR figures, and argue for their allowance based on Internal Revenue Manual (IRM) 5.15.1.10, which permits deviations from standard allowances under certain circumstances.
To qualify for Currently Not Collectible (CNC) status in North Dakota, you must demonstrate to the IRS that you do not have the financial ability to pay your tax debt after meeting necessary living expenses. The primary step involves completing and submitting IRS Form 433-A, Collection Information Statement, which details your income, assets, and expenses. The IRS will compare your total monthly income against your total allowable monthly expenses, which include National Standards for Food, Clothing & Other (e.g., $812 for a single person), National Healthcare Standards ($75 for those under 65), and Local Transportation Standards ($858 for one car). Since Ramsey County has 'N/A' for housing standards, you would use your actual reasonable housing costs, such as the HUD Fair Market Rent of $870.0 for a 2-bedroom. If your total allowable expenses equal or exceed your total income, the IRS may place your account in CNC status, temporarily halting collection efforts as per IRM 5.16.1.
The amount the IRS can levy from your paycheck in Ramsey County, North Dakota, is determined by specific calculations outlined in IRS Publication 1494, Table for Figuring Amount Exempt from Levy. This publication ensures that a portion of your wages remains exempt for basic living expenses. For 2025, a single individual with zero dependents has $1096.67 per month exempt from a wage levy. If that single individual claims one dependent, the exempt amount increases to $1680.0 per month. For a married couple filing jointly with zero dependents, the exempt amount is $1096.67, rising to $2286.67 with one dependent. Any income above these exemption thresholds can be levied by the IRS through a Form 668-W, Notice of Levy on Wages, Salary, and Other Income. North Dakota wage garnishment laws generally follow federal limits, meaning the IRS levy typically supersedes state limits if the federal amount is higher, taking the lesser of 25% of disposable earnings or the amount by which disposable earnings exceed 30 times the federal minimum wage.
If your rent in Ramsey County, North Dakota, exceeds the IRS housing allowance, or if, as in this case, the IRS Local Standards for Housing and Utilities are 'N/A,' you have a strong basis to argue for a deviation. The IRS recognizes that standard allowances may not always cover necessary and reasonable expenses. Internal Revenue Manual (IRM) 5.15.1.10 specifically allows for deviations from National and Local Standards when a taxpayer can substantiate that their actual expenses are necessary and reasonable. For Ramsey County, where IRS housing standards are absent, you should present your actual rent amount, especially if it aligns with or is below the HUD FY2025 Fair Market Rent (FMR), such as $870.0 for a 2-bedroom apartment. Providing documentation for your rent and demonstrating its necessity can persuade the IRS to allow your actual housing cost, rather than a non-existent or insufficient standard, in your financial analysis for collection alternatives.
The IRS generally has 10 years to collect a tax debt, a period known as the Collection Statute Expiration Date (CSED). This 10-year period is established by Internal Revenue Code (IRC) §6502, and it typically begins from the date the tax was assessed. It's crucial for taxpayers in Ramsey County, North Dakota, to understand that while this 10-year clock is running, certain actions can pause or 'toll' the CSED. For instance, an Offer in Compromise (OIC), a Collection Due Process (CDP) appeal, or periods where you reside outside the U.S. can temporarily extend the collection period. Importantly, being placed in Currently Not Collectible (CNC) status, as outlined in IRM 5.16.1, does not extend the CSED; the 10-year clock continues to run while your account is in CNC status. This makes CNC a strategic option for taxpayers struggling financially, as it halts enforced collection without extending the IRS's overall collection window for that specific debt.

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