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Internal Revenue Manual

IRM 2.4.32

Command Code PDTUP

Official textirs.govlast amended 14 subsections

# Part 2. Information Technology

Chapter 4. IDRS Terminal Input

Section 32. Command Code PDTUP

2.4.32 Command Code PDTUP

Manual Transmittal

August 22, 2025

Purpose

(1) This reinstates IRM 2.4.32 IDRS Terminal Input, Command Code PDTUP.

Material Changes

(1) IRM 2.4.32 has been revised to correct spacing of input in the exhibit graphics.

Effect on Other Documents

IRM 2.4.32, dated November 02, 2023 is superseded.

Audience

LMSB, SB/SE, TE/GE, TS.

Effective Date

(08-22-2025)


Kaschit Pandya
Acting, Chief Information Officer

# Program Scope and Objectives

2.4.32.1 (08-22-2025)

  1. Overview: This IRM section provides an overview of the PDTUP Command Code.

  2. Purpose: This IRM contains procedural steps for use of the PDTUP Command Code. The IDRS file will contain entity modular data for taxpayers with selected accounts. The setting of the Potentially Dangerous Taxpayer Indicator can be input directly through IDRS eliminating the need for a paper document. The setting will be effected if the taxpayer's account is on the IDRS file and the entity is a Full Entity.

  3. Audience: These procedures apply to IRS employees who are responsible for the processing of PDT and CAU cases. These employees are located within Privacy, Governmental Liaison & Disclosure (PGLD).

  4. Policy Owner: The Chief Information Officer (CIO) is responsible for overseeing all aspects of our systems that operate the nation’s tax infrastructure.

  5. Program Owner: IT

  6. Primary Stakeholders Privacy, Governmental Liaison & Disclosure.

  7. Program Goals This IRM provides the fundamental knowledge and procedural guidance for employees who work with PDT and CAU cases. By following the processes and procedures provided by this IRM, employees will process PDT and CAU cases in a manner that follows IRS policy and procedures while promoting the best interests of the Government

# Background

2.4.32.1.1 (11-02-2023)

  1. This IRM and the contained subsections provide the user the necessary information on how to use the command code PDTUP.

# Authority

2.4.32.1.2 (11-02-2023)

  1. PDTUP was developed to place a indicator on a taxpayer’s entity account.

# Responsibilities

2.4.32.1.3 (11-02-2023)

  1. The PDTUP programmer is responsible for

    • reviewing and implementing WR’s that affect PDTUP.

    • Updating the contents of this IRM

# Program Management and Review

2.4.32.1.4 (11-02-2023)

  1. Program Reports Entity Record: Each individual taxpayer or business is assigned a unique identity that contains information about them such as SSN/EIN, name and address. Transaction Record: Tracks PTD OR CAU indicator for a specific entity record. Transaction records must contain at least one transaction code.

  2. Program Effectiveness Command Code PDTUP formatted screen allows input for placing either a PDT or CAU indicator on a taxpayer Entity Module. CC PDTUP must operate within the constraints of the Realtime Operating System.

# Program Controls

2.4.32.1.5 (11-02-2023)

  1. Access to this program is governed by SACS

# Acronyms and Terms

2.4.32.1.6 (11-02-2023)

  1. IDRS Integrated Data Retrieval System
    CAU Caution Indicator
    PDT Potentially Dangerous Taxpayer Designation

# Related Resources

2.4.32.1.7 (11-02-2023)

  1. IRM 2.9.1 Integrated Data Retrieval Systems Procedures

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Exhibit 2.4.32-1

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In this part (40 sections)
  1. 2.4.10 · Command Codes EOREQ and EOCHG
  2. 2.4.11 · Command Code NMFTM
  3. 2.4.12 · Command Codes DELET and CCPYT
  4. 2.4.13 · Command Code TERUP
  5. 2.4.14 · Command Code NMFST
  6. 2.4.15 · Command Codes ETXCL, SEQNC, STBLK, PAYMT, PYBAL, VARIA, CRBLK,…
  7. 2.4.17 · Command Codes ADD24/34/48, ADC24/34/48, FRM34 and DRT24/48
  8. 2.4.19 · Command Codes REQ77, FRM77 and FRM7A
  9. 2.4.20 · Command Codes RFUND and REFAP
  10. 2.4.21 · Command Codes CHK64 and CHK64R
  11. 2.4.22 · Command Code CRMNL
  12. 2.4.23 · Command Code CHKCLR and CHKCL
  13. 2.4.24 · Command Codes FMADD, URADD, ESAPL, FMREF, URREF, FMAPL, URAPL,…
  14. 2.4.25 · Command Codes BDADDR, BDADD, BDAPLR, BDAPL, BDOUTR, BDOUT,…
  15. 2.4.26 · Command Codes FRM14, FRM49, and TDIRQ
  16. 2.4.27 · Command Code ASGNI/ASGNB formerly TSIGN
  17. 2.4.28 · Command Codes STAUP, STATI and STATB
  18. 2.4.29 · Command Codes TELEA, TELEC, TELED and TELER for Telephone…
  19. 2.4.30 · Command Codes IAGRE, IAORG, IAPND, IAREV, IADFL, and IADIS
  20. 2.4.31 · Command Code LEVY
  21. 2.4.32 · Command Code PDTUP
  22. 2.4.33 · Command Codes EFTNT, EFTAD and EFTOF for Electronic Funds…
  23. 2.4.34 · Command Code DOALL
  24. 2.4.35 · Command Code STN90
  25. 2.4.37 · Command Code NOREF Overview
  26. 2.4.38 · Command Code CSEDR
  27. 2.4.39 · Command Codes ASEDD and ASEDR
  28. 2.4.40 · Command Codes RFRTM, RFADD, RFUPT, RFRMA, AFADT, AFUPT, and…
  29. 2.4.41 · Command Code UNLCE
  30. 2.4.42 · Command Code CCASG for Case Control Activity System
  31. 2.4.43 · Command Code PINEX
  32. 2.4.44 · Command Codes XSADD, XSREF, XSAPL, XSOUT, and XSENT
  33. 2.4.45 · Command Code NRP97
  34. 2.4.46 · Command Code EPLAN
  35. 2.4.47 · Command Code VPMSG
  36. 2.4.48 · Command Code VPPIN
  37. 2.4.50 · Command Code ASIGN
  38. 2.4.52 · Command Codes TPCIN and TPCOL
  39. 2.4.53 · Command Code DUPED
  40. 2.4.56 · Command Code ISTSR
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