1082 - English/Spanish›Example:
Potentially Dangerous Taxpayers (PDT)
Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States
Check IMFOLI for the PDT indicator: the literal "PDT." If present,
Print the IMFOLI screen,
Highlight the indicator and
Route to the lead
The lead will contact the Treasury Inspector General for Tax Administration (TIGTA) for information concerning the PDT prior to making any personal contact.
After making contact, document the history and route to the Tax Examiner (TE) for appropriate action.
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