1082 - English/Spanish›Example:
Cautious Upon Contact (CAU)
Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States
The following criteria have been established for determining CAU status:
Threat of physical harm that is less severe or immediate than necessary to satisfy PDT 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.
A taxpayer who meets any of the above criteria should be approached with caution. See IRM 25.4.2, "Cautious Upon Contact" Taxpayer, for additional information.
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