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Slope County, North Dakota: Navigating IRS Wage Levy and Hardship Solutions

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

Understanding IRS Collection Standards in Slope County

When facing IRS enforced collection actions, such as a wage levy (Form 668-W) or bank levy (Form 668-A), the IRS assesses a taxpayer's ability to pay using specific financial criteria. This process typically involves completing Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals, which meticulously details income, expenses, assets, and liabilities. The IRS calculates a taxpayer's disposable income by comparing their gross income against allowable living expenses, derived from a combination of National and Local Standards. For a single individual in Slope County, North Dakota, the IRS National Standards allow $812 for food, clothing, and other necessities. While specific IRS Local Standards for housing and utilities are not available for Slope County, actual reasonable expenses are considered, often benchmarked against HUD Fair Market Rents. These standards are crucial in demonstrating 'economic hardship,' as defined by IRC §6343(a)(1)(D), which can lead to levy release or Currently Not Collectible (CNC) status. This data is rigorously compiled from IRS.gov Collection Financial Standards, Bureau of Labor Statistics (BLS) Consumer Expenditure Surveys, and U.S. Census Bureau American Community Survey data.

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

For taxpayers in Slope County, North Dakota, the IRS Collection Financial Standards do not provide a specific Local Standard for Housing & Utilities (listed as $N/A). This absence means the IRS will evaluate a taxpayer's actual, reasonable housing and utility expenses. However, these actual expenses are often scrutinized against local benchmarks, such as the Department of Housing and Urban Development (HUD) Fair Market Rent (FMR) data. For instance, the HUD FY2025 FMR for a 2-bedroom residence in Slope County is $930.0 per month. If a taxpayer's actual housing costs exceed what the IRS might deem reasonable, they must be prepared to justify these expenses. IRM 5.15.1.10, Deviation from National and Local Standards, provides the framework for taxpayers to argue for higher allowable expenses if their circumstances warrant it. When actual rent, such as $930.0 for a 2-bedroom unit, demonstrably exceeds a hypothetical standard, it strengthens the argument for a deviation. The Bureau of Labor Statistics (BLS) Consumer Price Index (CPI) for Shelter, which tracks regional housing cost inflation, is often referenced in these discussions, though specific regional CPI data for Slope County is currently not available.

Food, Healthcare & Transportation Allowances

Beyond housing, the IRS provides National Standards for essential living expenses, ensuring taxpayers retain funds for basic needs. For food, clothing, and other necessities, the IRS National Standards allow $812 per month for a single person in Slope County, North Dakota, increasing to $1478 for two people, $1697 for three, and $1983 for a family of four. These figures are derived from the Bureau of Labor Statistics Consumer Expenditure Survey. Healthcare costs are also factored in with National Standards for out-of-pocket medical expenses, allowing $75 per person per month for individuals under 65 and $153 per person per month for those 65 and over, based on Medical Expenditure Panel Survey data. For transportation, Slope County residents can claim local standards: $588 per month for one owned car (covering costs like loan payments, insurance, and maintenance) plus an additional $270 per month for operating costs (fuel, oil, tires) within the region. This totals $858 per month for one vehicle, or $1446 for two, based on Bureau of Labor Statistics data and American Automobile Association operating costs.

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

Achieving Currently Not Collectible (CNC) status in Slope County, North Dakota, provides crucial relief from IRS enforced collection actions, such as wage levies (Form 668-W) and bank levies (Form 668-A). Qualification hinges on demonstrating to the IRS that your allowable living expenses equal or exceed your monthly income, leaving no funds available to pay your tax debt. The process begins by accurately completing and submitting Form 433-A, Collection Information Statement, detailing all financial information. For a single filer in Slope County, this would involve calculating total allowable expenses using the IRS standards: for example, using the HUD FMR of $930.0 for housing, $812 for food/clothing/other, $75 for healthcare (under 65), and $858 for one vehicle's transportation. This sums to $930.0 + $812 + $75 + $858 = $2675.0 in total allowable monthly expenses. If your net monthly income is less than or equal to this amount, you may qualify for CNC. IRM 5.16.1 outlines the procedures for placing an account in CNC status, which necessitates the release of any existing levy under IRC §6343. It's important to note that while CNC status halts active collection, it does not erase the debt. The IRS's ability to collect is limited by the Collection Statute Expiration Date (CSED), generally 10 years from the date of assessment, as per IRC §6502. CNC status does not extend this 10-year collection window.

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Frequently Asked Questions

For Slope County, North Dakota, the IRS Collection Financial Standards for Housing & Utilities are listed as 'N/A,' meaning there isn't a predefined standard amount. Instead, the IRS will consider your actual, reasonable housing expenses. However, these expenses are subject to review, often benchmarked against local economic data like the HUD FY2025 Fair Market Rent (FMR). For instance, the FMR for a 2-bedroom residence in Slope County is $930.0 per month. If your actual housing costs exceed what the IRS deems reasonable, you'll need to provide detailed documentation and potentially argue for a deviation under IRM 5.15.1.10, demonstrating why your specific housing situation necessitates the higher expense. This allows for a more personalized assessment of your ability to pay.
To qualify for Currently Not Collectible (CNC) status in North Dakota, you must demonstrate to the IRS that you lack the financial ability to pay your tax debt. This involves preparing and submitting IRS Form 433-A, Collection Information Statement, which details all your income, expenses, assets, and liabilities. The IRS will compare your total net monthly income against your total allowable monthly expenses, which include National Standards for food ($812 for a single person), healthcare ($75 per person under 65), and Local Standards for transportation ($858 for one vehicle). For housing in Slope County, where a specific standard is N/A, your actual reasonable expenses (e.g., HUD FMR of $930.0 for a 2BR) will be considered. If your allowable expenses equal or exceed your income, leaving no discretionary funds for tax payments, the IRS may place your account in CNC status under IRM 5.16.1. This action will result in the release of any active IRS levy under IRC §6343.
When the IRS issues a wage levy (Form 668-W) in Slope County, North Dakota, the amount taken from your paycheck is not a fixed percentage but is determined by specific calculations outlined in IRS Publication 1494. The IRS exempts a portion of your wages based on your filing status and the number of dependents you claim. For 2025, a single individual with zero dependents has $1096.67 per month ($506.67 weekly) exempt from levy. A single individual with one dependent has $1680.0 per month ($775.38 weekly) exempt. For a married individual filing jointly with zero dependents, $1096.67 per month is exempt, increasing to $2286.67 per month ($1055.38 weekly) with one dependent. Any wages exceeding these exempt amounts are subject to the levy. It's crucial to understand these thresholds, as they directly impact your take-home pay during an active wage levy.
If your rent in Slope County, North Dakota, exceeds the amount the IRS typically allows, you are not without recourse. As the IRS Local Standards for Housing & Utilities are 'N/A' for Slope County, the IRS will evaluate your actual, reasonable housing expenses. However, if your rent is substantially higher than benchmarks like the HUD FY2025 Fair Market Rent for a 2-bedroom unit ($930.0), you will need to provide strong justification. Under IRM 5.15.1.10, taxpayers can request a 'deviation' from the standard allowances. This requires providing detailed documentation, such as lease agreements, utility bills, and a written explanation demonstrating why your specific housing costs are necessary and unavoidable. A compelling argument for a deviation can ensure that your actual, higher housing expenses are included in your allowable living costs, which is critical for establishing an affordable payment plan or qualifying for Currently Not Collectible (CNC) status.
The IRS generally has a statutory period of 10 years to collect a tax debt, known as the Collection Statute Expiration Date (CSED), as mandated by IRC §6502. This 10-year clock typically begins from the date the tax was assessed. While the IRS can pursue various collection actions, such as wage levies (Form 668-W) or bank levies (Form 668-A), within this period, certain events can 'toll' or pause the CSED. These events include periods when an Offer in Compromise (Form 656) is pending, during an appeal, or when a taxpayer is outside the U.S. However, if your account is placed in Currently Not Collectible (CNC) status under IRM 5.16.1 due to financial hardship in Slope County, North Dakota, the CSED clock continues to run. CNC status offers temporary relief from enforced collection without extending the IRS's 10-year collection window, making it a powerful strategy for taxpayers nearing their CSED.

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