25.4.1 Potentially Dangerous Taxpayer

Manual Transmittal

January 30, 2017


(1) This transmits revised IRM 25.4.1, Employee Protection, Potentially Dangerous Taxpayer.


This IRM section provides procedures and guidelines for referring and designating taxpayers under the "Potentially Dangerous Taxpayer" program.

Material Changes

(1) Editorial changes are made throughout to update titles, eliminate redundancy, to correct or change grammatical phrasing, and to update website links.

Effect on Other Documents

This material supersedes IRM 25.4.1, dated August 5, 2014.


All Business Operating and Functional Divisions with employees whose duties require them to have contact with taxpayers.

Effective Date


Related Resources

Employees can visit the Office of Employee Protection's website at https://organization.ds.irsnet.gov/sites/vldp/DEP/EP/Pages/default.aspx for other guidance and information.

Frances W. Kleckley
Director, Privacy Policy & Compliance
Privacy, Governmental Liaison & Disclosure


  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.


    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.

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 https://organization.ds.irsnet.gov/sites/vldp/DEP/EP/Pages/default.aspx for TIGTA Field Division contact information.

  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.

TIGTA's Role

  1. TIGTA will:

    • Review the facts of the incident

    • Initiate a PDT case

    • Conduct an investigation

    • Forward the Report of Investigation (ROI) to the OEP

Office of Employee Protection's Role

  1. The OEP will:

    • Input and remove the PDT indicator to and from IDRS Master File and/or 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 respective IRS Manager

    • Perform PDT five-year reviews

PDT Determination and Appeal

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

  2. Cases determined to not meet PDT criteria can be appealed by the referring employee's IRS Manager.

  3. The referring employee’s IRS Manager must contact the assigned OEP Specialist, either in writing or by telephone, to discuss the reasons for disagreement.

  4. If an agreement is not reached between the OEP and the employee’s IRS Manager, the OEP will forward the appeal to GLS. GLS will make a final decision on the determination.

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

  6. In order for TIGTA to appeal a "No PDT" determination, the TIGTA Special Agent-In-Charge must contact the assigned OEP Specialist. 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.

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.

PDT Indicator versus CAU Indicator

  1. If a PDT case meets (Caution Upon Contact ) 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 IRS Manager 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.

Power of Attorney (POA) Information

  1. An IRS employee, who is assigned a case for which there is a POA and there will be contact with that POA, has a "business need to know" whether the POA has been designated as a PDT or CAU. The IRS employee can utilize IDRS to ascertain whether the POA has been designated as a PDT or a CAU, just as the IRS employee does for any taxpayer, as long as the IRS employee does not access any of the POA's other tax information.

  2. IDRS Command Code "ENMOD" can be used to determine if the POA has been designated as either a PDT or a CAU. If an IRS employee does not know the POA's SSN and/or EIN needed to utilize "ENMOD" , he/she can use Command Codes "NAMES" or "NAMEI" to obtain the POA's SSN - OR - "NAMEE" or "NAMEB" to obtain the POA's EIN. For assistance in using these Command Codes, please consult the "ADP and IDRS Information" handbook (Document 6209) or other IDRS resources.

  3. If an IRS employee is unable to determine if the POA has been designated as either a PDT or a CAU utilizing IDRS, the IRS employee may contact the Office of Employee Protection. The IRS employee will give the POA’s name, address and CAF number to an OEP Specialist who will utilize the Employee Protection System and determine if the POA has been designated as either a PDT or a CAU.

Five-Year Review of PDT Records

  1. A PDT indicator will remain on a taxpayer's IDRS Master File and/or Non-Master File account for five years, at which time, the status will be reevaluated by the OEP.

  2. Any taxpayer, who has been designated as a PDT and meets one or more of the following renewal 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. If the taxpayer does not meet the above renewal criteria, the OEP will remove the PDT indicator from that taxpayer's IDRS/Master File and/or Non-Master File account.


  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.

Display of "PDT" Indicator

Once a designation has been made, the PDT indicator will appear in the upper right-hand section of the following documents and systems:

  • 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