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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Potentially dangerous taxpayer ： ウィキペディア英語版 Potentially dangerous taxpayer Potentially Dangerous Taxpayer (PDT)〔(【引用サイトリンク】url=http://www.irs.gov/pub/lanoa/pmta_2010-15.pdf )〕 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.〔〔 Suspected PDT cases are handled by the Treasury Inspector General for Tax Administration.〔 ==Criteria== 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.〔 The Internal Revenue Service also designates certain taxpayers as "Caution Upon Contact" taxpayers, or "CAU" taxpayers.〔See Internal Revenue Manual, IRM 25.4.2 et seq., at ().〕 The guidelines for the CAU designation are: Threat of physical harm that is less severe or immediate than necessary to satisfy PDT (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.〔Id.〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Potentially dangerous taxpayer」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.