Tax Debt Leads in North Dakota: Rules

People799,000

65 and older18.1%

Safe calling hours8 AM to 9 PM

Aged leads from$1.00

Who to call

What sells in North Dakota.

About 799,000 people live in North Dakota, and 18.1% are 65 or older. North Dakota has no state offer in compromise program, per two published state guides. Lead with IRS relief options on the first call.

State tax debtNorth Dakota collects its own income tax through the North Dakota Office of State Tax Commissioner.
Back taxesIRS delinquent accounts held $211.5 billion owed at the end of FY2025.
Unfiled returnsIRS unfiled return cases rose 58% in FY2025, to 3.2 million open at year end.
Tax lienThe IRS filed 214,099 lien notices in FY2025, up 8.7% from the year before.

Calling rules

North Dakota calling rules for tax firms.

North Dakota bans telephone solicitations, including texts and live calls, before 8 AM or after 9 PM at the person's location (N.D. Cent. Code 51-28-05).
You may not call or text a number that has been on the Attorney General's do not call list, or the national registry, for at least 31 days (51-28-06). Callers must give their full name, phone number, city and state, and the business name at the start of the call (51-28-07).
Communications made with the person's prior express written request, consent, invitation or permission are not telephone solicitations under the law (51-28-01(8)). Keep the written consent record for every lead.
North Dakota is a one party consent state. You may record a call you are on (N.D. Cent. Code 12.1-15-02).

A short summary, checked against the statute. Not legal advice. Federal rules apply too.

State tax agency

North Dakota Office of State Tax Commissioner. State offer program: No, there is no state offer program.

Calling hours

8 AM to 9 PM at the called person's location. This covers live, recorded and text sales messages.

Prices

The same price list as every state we sell in. Aged from $1.00. Bad numbers swapped in one tap.

Questions

North Dakota lead questions.

What time can I call tax debt leads in North Dakota?

8 AM to 9 PM at the called person's location. This covers live, recorded and text sales messages. Use the lead's local time. Federal rules also bar sales calls before 8 AM or after 9 PM.

Source: National Do Not Call Registry

Who collects state taxes in North Dakota?

The North Dakota Office of State Tax Commissioner collects North Dakota income tax and other state taxes.

Source: North Dakota Office of State Tax Commissioner

Does North Dakota have a state offer in compromise?

No. North Dakota is one of 12 states with no state offer program, per two published state guides.

Source: North Dakota Office of State Tax Commissioner

Can my firm work North Dakota IRS cases from another state?

Yes. Under Circular 230, enrolled agents, CPAs and attorneys can represent clients before the IRS no matter where the client lives. State tax cases can have their own rules, so check with the North Dakota Office of State Tax Commissioner.

Source: North Dakota Office of State Tax Commissioner

Which tax debt leads sell best in North Dakota?

State tax debt, Back taxes, Unfiled returns and Tax lien leads. North Dakota collects its own income tax through the North Dakota Office of State Tax Commissioner.

Source: Census Vintage 2025 state population estimates · Census Vintage 2025 state age estimates

Firms also ask

Tax debt leads in North Dakota.

What sells in North Dakota.

North Dakota calling rules for tax firms.

State tax agency

Calling hours

Prices

North Dakota lead questions.

Calling questions for North Dakota firms.

What are the telemarketing calling hours by state?

How many times a day can I call the same lead?

Can I call a lead on the Do Not Call list if they asked for help?

Do I have to tell a lead the call is being recorded?

What is a consent certificate?

Where these facts come from.

More states we sell in.

Dial North Dakota today. Leads drop at 9 AM and 2 PM Central.