TAX DEBT RELIEF OPTIONS – North Dakota State Tax Department

M&M Financial has been successfully resolving back tax liabilities for small businesses and individuals in North Dakota since 2009 and nationwide since 2005.  We deal with the IRS and State taxing authorities, so you do not have to!

If you or your business owes the North Dakota State Tax Department back-taxes we recommend first reading about your Taxpayer Bill of Rights.

Below is some information that will help you start resolving your state tax liabilities.  If you have questions and would like to talk to a licensed Tax Resolution Specialist please do not hesitate to call us at 866-487-5624.


North Dakota State Tax Department makes it pretty easy to set up a payment plan to satisfy a tax liability, but you have to move quickly.  We recommend contacting the State Tax Commissioner right away after receiving a notice of deficiency from the state.  If you do, you will likely be able to set up to a 6 to 24-month payment plan without having to submit supporting financial statements.

If you have a poor compliance history or your tax liability is large you may be required to submit completed financial statement forms to be considered for an installment agreement.

If you ignore your collection notices or wait too long, enforced collection actions like wage garnishments and bank levies are likely to be issued.    

Important:  North Dakota will get your local Sheriff involved to collect back-tax debts if you don’t resolve it quickly!


Unfortunately, North Dakota doesn’t have a formal Offer in Compromise program in place to settle a back-tax debt for a lesser amount.

Penalty Relief

The ND Taxpayer Bill of Rights states that you have the right to request the removal of penalties for “good cause”.  They don’t give you a definition of “good cause” or any other information to help.  Our guess is that the state’s “good cause” is similar to the IRS’ “Reasonable Cause”.  


The North Dakota State Tax Department has some flexibility when it comes to back tax liabilities.  Each case varies based on factors such as your compliance history, type of tax owed and total amount past due.  Here are some case examples in your state negotiated by M&M.

page last reviewed 01/11/2024

Get Free Tax Guides & Evaluation