The IRS has established the following criteria for assessing a taxpayer as a PDT, any one of which is sufficient for declaring a taxpayer a PDT:
Taxpayers who have committed acts of violence against IRS employees, contractors and/or their families;
Taxpayers who threaten or intimidate IRS employees, contractors and/or members of their family by threats of bodily harm or other intrinsically threatening behavior, such as stalking;
Taxpayers who are actively involved in groups which promote violence against IRS or other government employees;
Taxpayers who have in fact committed acts of violence or intimidation against employees or contractors of other federal, state, county or local government organization; or
Taxpayers who have demonstrated a capacity for violence by commission of any of the aforementioned acts of violence in the previous five years.[3]
The Internal Revenue Service also designates certain taxpayers as "Caution Upon Contact" taxpayers, or "CAU" taxpayers.[4] The guidelines for the CAU designation are:
Threat of physical harm that is less severe or immediate than necessary to satisfy PDT [potentially dangerous taxpayer] criteria;
Suicide threat by the taxpayer; or
Filing or threatening to file a frivolous lien or a frivolous criminal or civil legal action against an IRS employee or contractor or an IRS employee's or contractor's immediate family member.[5]
This is a chart from an IRS report that shows data on quantities:[9]
Calendar Year
PDT Case Closures
PDT Determinations
CAU Case Closures
CAU Determinations
2008
960
163
615
601
2009
989
136
706
695
2010
1,154
151
774
747
2011
1531
158
993
967
2012‡
691
117
492
473
‡ 2012 is only up until July 2012
In 2009, Randy Nowak of Mulberry, Florida, was convicted and sentenced to 30 years in prison for attempting to hire a hitman to murder the IRS agent doing his audit.[10]
In other cases, disgruntled taxpayers have enclosed foreign objects with their returns.[6]
^"Disclosure of Customer's status as Potentially Dangerous Taxpayer or Caution Upon Contact Taxpayer UILC:6103.08-00, 7213.01-01" (PDF). US Internal Revenue Service. Retrieved 2012-06-26.
^ abMartin, Susan Taylor (February 22, 2010). "Some take ire for IRS too far". St. Petersburg Times. Retrieved March 3, 2010.
^ ab"Part 25, Chapter 4, sec. 1, Internal Revenue Manual, Internal Revenue Service, U.S. Dep't of the Treasury". IRS.gov. July 8, 2009. Retrieved March 3, 2010.
^See Internal Revenue Manual, IRM 25.4.2 et seq., at [1].
^ abBall, Andrea (March 3, 2010). "Hatred toward IRS nothing new". The Dallas Morning News. Retrieved 2010-03-28.
^Ball, Andrea (March 1, 2010). "Threats, contempt come with job for IRS workers". Austin American-Statesman. Retrieved March 3, 2010.
^Martin, Susan Taylor (February 20, 2010). "Texas case is extreme example of how Americans hate the IRS". St. Petersburg Times. Retrieved March 3, 2010.
^Ball, Andrea (March 8, 2010). "Just Coming to Work Can Be Dangerous for Federal Employees". The Ledger.
January 01, 1970
potentially, dangerous, taxpayer, potentially, dangerous, taxpayer, government, designation, assigned, internal, revenue, service, taxpayers, united, states, america, whom, officials, claim, have, demonstrated, capacity, violence, against, employees, other, go. Potentially Dangerous Taxpayer PDT 1 is a government designation assigned by the Internal Revenue Service IRS to taxpayers of the United States of America whom IRS officials claim have demonstrated a capacity for violence against employees of the IRS or other government agencies contractors or their families 2 3 Suspected PDT cases are handled by the Treasury Inspector General for Tax Administration 2 Contents 1 Criteria 2 Incidents 3 See also 4 ReferencesCriteria editThe IRS has established the following criteria for assessing a taxpayer as a PDT any one of which is sufficient for declaring a taxpayer a PDT Taxpayers who have committed acts of violence against IRS employees contractors and or their families Taxpayers who threaten or intimidate IRS employees contractors and or members of their family by threats of bodily harm or other intrinsically threatening behavior such as stalking Taxpayers who are actively involved in groups which promote violence against IRS or other government employees Taxpayers who have in fact committed acts of violence or intimidation against employees or contractors of other federal state county or local government organization orTaxpayers who have demonstrated a capacity for violence by commission of any of the aforementioned acts of violence in the previous five years 3 The Internal Revenue Service also designates certain taxpayers as Caution Upon Contact taxpayers or CAU taxpayers 4 The guidelines for the CAU designation are Threat of physical harm that is less severe or immediate than necessary to satisfy PDT potentially dangerous taxpayer criteria Suicide threat by the taxpayer orFiling or threatening to file a frivolous lien or a frivolous criminal or civil legal action against an IRS employee or contractor or an IRS employee s or contractor s immediate family member 5 Incidents editIn response to an inquiry after the February 18 2010 suicidal attack on an office of the IRS at Austin Texas by Andrew Joseph Stack that resulted in his death and that of an IRS employee an IRS spokesperson indicated that the IRS also declined to state whether Stack had been designated as a PDT 6 7 Mark Pitcavage of the Anti Defamation League called Stack a lone wolf homegrown self taught extremist with possible ties to the Tax Protest Movement 8 This is a chart from an IRS report that shows data on quantities 9 Calendar Year PDT Case Closures PDT Determinations CAU Case Closures CAU Determinations 2008 960 163 615 601 2009 989 136 706 695 2010 1 154 151 774 747 2011 1531 158 993 967 2012 691 117 492 473 2012 is only up until July 2012In 2009 Randy Nowak of Mulberry Florida was convicted and sentenced to 30 years in prison for attempting to hire a hitman to murder the IRS agent doing his audit 10 In other cases disgruntled taxpayers have enclosed foreign objects with their returns 6 See also edit nbsp United States portal nbsp Politics portal Gordon Kahl Edward and Elaine Brown 2010 Austin suicide attack Tax protester Tax protester history in the United StatesReferences edit Disclosure of Customer s status as Potentially Dangerous Taxpayer or Caution Upon Contact Taxpayer UILC 6103 08 00 7213 01 01 PDF US Internal Revenue Service Retrieved 2012 06 26 a b Martin Susan Taylor February 22 2010 Some take ire for IRS too far St Petersburg Times Retrieved March 3 2010 a b Part 25 Chapter 4 sec 1 Internal Revenue Manual Internal Revenue Service U S Dep t of the Treasury IRS gov July 8 2009 Retrieved March 3 2010 See Internal Revenue Manual IRM 25 4 2 et seq at 1 Id a b Ball Andrea March 3 2010 Hatred toward IRS nothing new The Dallas Morning News Retrieved 2010 03 28 Ball Andrea March 1 2010 Threats contempt come with job for IRS workers Austin American Statesman Retrieved March 3 2010 Martin Susan Taylor February 20 2010 Texas case is extreme example of how Americans hate the IRS St Petersburg Times Retrieved March 3 2010 http www treasury gov tigta auditreports 2013reports 201340014fr pdf bare URL PDF Ball Andrea March 8 2010 Just Coming to Work Can Be Dangerous for Federal Employees The Ledger Retrieved from https en wikipedia org w index php title Potentially dangerous taxpayer amp oldid 1217036031, wikipedia, wiki, book, books, library,
