The characteristics are unique for some specific taxpayer, affects his sensation to the specific type tax payment plan, therefore causes individual difference in the tax payment plan choice.

这些特征为某个特定的纳税人所特有，影响其对特定类型纳税方案的感知，并因此而引起纳税方案选择上的个体差异。

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With a normal summons, the IRS seeks information about a specific taxpayer whose identity it knows.

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Now, under the current Tax Code, Section 6103 limits disclosure of taxpayer information except under specific circumstances.

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While declining to comment on any specific cases, banks or countries, Keneally ticked off several reasons why a taxpayer might be disqualified from the program after originally being accepted, including a failure to cooperate or a failure to alert the U.S. government (as required by law) that he or she was contesting a foreign summons.

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