25.4.1  Potentially Dangerous Taxpayer

25.4.1.1  (07-08-2008)
Introduction

  1. The designation of Potentially Dangerous Taxpayer (PDT) must be based on verifiable evidence or information. There must also be a nexus to tax administration.

  2. Taxpayers must be identified by Social Security Numbers and/or Employer Identification Numbers.

  3. Association with a PDT or membership in a group, some of whose members advocate violent protest against our tax system, does not by itself fulfill the criteria for designation as a PDT.

  4. The following criteria have been established for determining PDT status:

    1. Taxpayers who physically assault IRS employees or contractors or members of their immediate family;

    2. Taxpayers who attempt to intimidate or threaten IRS employees or contractors or members of their immediate family through specific threats of bodily harm, a show of weapons, the use of animals, or through specific threatening behavior (such as acts of stalking);

    3. Persons who are active members of groups that advocate violence against IRS employees, or against other federal employees, where advocating such violence could reasonably be understood to threaten the safety of Service employees and impede the performance of Service duties;

    4. Taxpayers who have committed the acts set forth in any of the preceding criteria, but whose acts have been directed against employees or contractors of other governmental agencies at federal, state, county or local levels; or

    5. Taxpayers who are not classified as PDT's through application of the above criteria but who have demonstrated a clear propensity towards violence through acts of violent behavior within the five-year period immediately preceding the time of classification as potentially dangerous.

    Note:

    The preceding criteria were approved by Chief Counsel. Adherence to the criteria is essential to ensure compliance with the Privacy Act. If a particular situation represents a borderline case in the application of the above criteria, the determination should be made in favor of the PDT designation (erring on the side of caution) for the protection of Service employees.

25.4.1.2  (07-08-2008)
Reporting to TIGTA

  1. Employees will promptly report assaults, threats, harassment or forcible interference incurred during, or related to, the performance of official duties to their local Treasury Inspector General for Tax Administration (TIGTA) office. Visit the Office of Employee Protection (OEP) website at http://sbse.web.irs.gov/oep/ for a list of TIGTA Field Division addresses and phone numbers.

  2. Employees will report the incident to TIGTA if a threat to Service personnel is believed to exist, even if the information does not meet the established criteria.

  3. Employees will report information to TIGTA about individuals who are dangerous, but where no specific incident has occurred involving an IRS employee, e.g., the taxpayer was recently convicted of assault, if there is a relevance to tax administration.

25.4.1.3  (06-01-2003)
TIGTA'S Role

  1. TIGTA will:

    • Review the facts of the incident

    • Initiate a PDT case

    • Send an electronic PDT referral to the OEP

    • Conduct an investigation

    • Forward the results of the investigation to the OEP

25.4.1.4  (07-08-2008)
Office of Employee Protection's Role

  1. The OEP will:

    • Input and remove the PDT indicator to and from IDRS/Master File and Non-Master File accounts

    • Maintain the PDT database

    • Review and analyze TIGTA's Reports of Investigation (ROI's)

    • Make PDT determinations

    • Function as liaison with General Legal Services (GLS)

    • Provide information and feedback to referring employees and their local Area Directors

    • Perform PDT five-year reviews

25.4.1.5  (07-08-2008)
PDT Determination and Appeal

  1. The Chief, Office of Employee Protection is authorized to make all PDT determinations.

  2. Cases determined to not meet PDT criteria can be appealed by the referring employee's local Area Director.

  3. In order to appeal a "No PDT" determination, the employee's local Area Director must contact the Chief, Office of Employee Protection. If an agreement on the determination cannot be reached, the OEP will forward the appeal to GLS. GLS is responsible for making a final decision on the determination.

  4. Cases initiated by TIGTA that result in a "No PDT" determination can be appealed by the referring TIGTA Special Agent-In-Charge.

  5. In order for TIGTA to appeal a "No PDT" determination, the TIGTA Special Agent-In-Charge must contact the Chief, Office of Employee Protection. If an agreement on the determination cannot be reached, the OEP will forward the appeal to GLS. GLS will make a final decision on the determination.

25.4.1.6  (07-08-2008)
PDT Indicator

  1. Input and removal of the PDT indicator to IDRS is restricted to the OEP.

  2. Input of the PDT indicator will result in "PDT" appearing on the systems and documents listed in Exhibit 25.4.1-1.

25.4.1.7  (07-08-2008)
PDT Indicator versus CAU Indicator

  1. If a PDT case meets CAU criteria rather than PDT criteria:

    1. The Chief, Office of Employee Protection will make a "No PDT" determination on the PDT case.

    2. The referring employee's local Area Director will be notified of the "No PDT" determination and the intent of initiating a CAU case.

    3. Once the PDT case is closed, the OEP will initiate a CAU case.

    4. The Chief, Office of Employee Protection will make a "Yes CAU" determination on the CAU case.

    5. The referring employee and his/her manager will be notified of the CAU determination.

25.4.1.8  (07-08-2008)
Five-Year Review of PDT Records

  1. A PDT indicator will remain on the IDRS/Master File and/or Non-Master File account of the Potentially Dangerous Taxpayer for five years, at which time, the status will be reevaluated by the OEP.

  2. Any taxpayer, who has been in the PDT database for five years and meets one or more of the following criteria, will retain the PDT indicator for an additional five-year period:

    1. An additional PDT referral was made during the five-year period under review;

    2. The PDT offense was a physical assault on an IRS employee or contractor;

    3. An arrest by TIGTA or other law enforcement agencies, for a threat to or an assault on an IRS employee or contractor, occurred during the five-year period under review; or

    4. There is current IRS activity at the time of the review.

  3. The OEP will remove the PDT indicators on those taxpayers who do not warrant retention as a PDT.

25.4.1.9  (04-11-2006)
Definitions

  1. The following definitions are provided to clarify terminology used in the PDT criteria:

    1. Assault: Direct physical contact, with the intent to cause physical harm, including striking or attempting to strike with objects, such as rocks or bottles, or brandishing a weapon.

    2. Threat: Verbal or written expression of intent to cause harm to an IRS employee or contractor or to an IRS employee's or contractor's immediate family member. It also includes preventing an IRS employee or contractor from leaving a taxpayer's business or residence, even if no physical contact actually occurs.

    3. Intimidate: Action intended to cause an IRS employee or contractor to become timid, or to force or deter an IRS employee or contractor from taking action.

Exhibit 25.4.1-1  (07-08-2008)
List of "PDT" Coded Systems and Documents

The PDT indicator will be reflected on the following:

  • National Computing Center (NCC) Transcripts (except Privacy Act Transcripts)

  • Microfilm Replacement System (MRS) Transcripts

  • Audit Information Management System (AIMS)

    • AIMS Display (AMDIS)

    • AIMS Weekly Updates

    • AIMS Charge-Out (Form 5546)

  • Federal Tax Deposit (FTD) Alerts (BMF only)

  • Integrated Data Retrieval System (IDRS) Transcripts

    • Tax Modules (TXMOD)

    • Entity Modules (ENMOD)

    • Summary Modules (SUMRY)

    • Taxpayer Delinquent Inquiry (TDINQ)

  • Corporate Files On Line (CFOL) Modules

    • Individual Master File On Line (IMFOL)

    • Business Master File On Line (BMFOL)

    • Information National On Line Entity (INOLE)

  • Balance Due Accounts

  • Return Delinquency Accounts

  • Daily Transcripts Registers (DTR's)

  • Integrated Collection System (ICS) screens

  • Automated Collection System (ACS) Web

  • Examination Returns Control System (ERCS) screens


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