AccessibilitySkip to Top NavigationSkip to Main ContentHome  |  Contact IRS  |  About IRS  |  Site Map  |  Español  |  Help  

Part 6. Human Resources Management

Chapter 410. Learning and Education

Section 1. Learning and Education Policy

6.410.1  Learning and Education Policy

6.410.1.1  (10-01-2001)
Purpose of IRM 6.410.1

  1. IRM 6.410.1 provides broad policy and guidance needed to conduct and manage employee training in the Internal Revenue Service (IRS).

6.410.1.1.1  (10-01-2001)
Overview

  1. This Subsection, General Training Information, covers the following:

    • Definitions

    • OPM Policy Guidance

    • Legal and Regulatory Basis for Training

    • Planning for Employee Development

    • Mission of Learning and Education

    • Learning and Education Division Organizational Structure

    • Roles and Responsibilities

    • Mandatory Cross-Functional Training and Other Events

    • Education Professionals and Faculty Development

    • Reasonable Accommodations

    • Training Assistance for Non-IRS Groups and Individuals

6.410.1.1.2  (10-01-2001)
Definitions

  1. The following terms are used throughout IRM 6.410.1 and specific training definitions are also listed in most Subsections of IRM 6.410.1.

    1. Business Units — Includes National Headquarters Training organizational Division, the ten stand-alone organizational Divisions, which includes four (4) Operating Divisions (Wage and Investment, Small Business/Self-Employed, Large and Mid-Size Business, and Tax Exempt and Government Entities), four (4) functional Divisions (National Taxpayer Advocate, Appeals, Criminal Investigations, and Communications and Liaisons), also two (2) Shared Services/Support Divisions (Agency-Wide Shared Services and Information Technology Services).

    2. Competencies — An observable, measurable pattern of skills, knowledge, abilities, behaviors, and other characteristics that an individual needs to perform work roles or occupational functions successfully.

    3. Education — The study of specific bodies of knowledge and their related principles, processes, and theories (e.g., math, learning theory, or tax law). Education may not result in changed behavior until it is supplemented by skills training.

    4. Electronic learning — E-learning covers a wide set of applications and processes such as Web-based learning, computer-based learning, virtual classrooms, and digital collaboration. It includes the delivery of content via Internet, intranet/extranet (LAN/WAN), audio- and videotape, satellite broadcast, interactive TV, and CD-ROM.

    5. Guidelines — refer to Documents 9477A, B, C, D, E, F, G, and H; Catalog #22368B "Guidelines for the Development and Delivery of Technology-delivered Training and Performance Support" . These Guidelines augment the Training Development Quality Assurance System (TDQAS) with specific, educationally sound "how-to" procedures.

    6. Information Sharing — The provision of facts, procedures, or other information to employees, without an expectation that the information will change employee performance or behavior (i.e., there are no specific instructional objectives). Common examples of information sharing include satellite broadcast, email, memoranda, newsletters, or employee meetings.

    7. In-service Assembled Classroom Training — Scheduled off-the job group training in courses recognized in the IRS Course Catalog (Document 6172, Catalog #44944J). Any group or classroom sessions scheduled in On-the-Job (OJT) training programs are not included in this definition.

    8. Learning — The acquisition by an employee of an increased capacity for performance. Learning is what happens inside the employee as a result of exposure to new knowledge and skills. The degree of learning depends on the individual employee's level of ability and motivation.

    9. On-the-Job Training (OJT) — A structured program designed to provide practice of job duties under the supervision of an on-the-job instructor, usually following formal classroom training in a specific discipline.

    10. Out-service Training — All non-IRS conducted training given by Government agencies or non-Government sources.

    11. Performance Analysis — The process of defining on-the-job performance requirements, assessing the current performance level to identify any gaps, and identifying and implementing appropriate methods to eliminate the performance gaps. In many cases, training will not correct a performance gap. Performance gaps may be caused by such factors as inadequate communication; faulty work processes; or lack of needed equipment, funds, and staffing.

    12. Performance Consulting — Acting as a consulting partner to a functional or organizational customer to assist in changing or improving organizational performance. See also Performance Analysis.

    13. Performance Support System — Software application that directly supports job performance by embedding knowledge and information needed to perform a specific set of job tasks within the application itself. Requires an analysis and breakdown of the task(s) to be performed and all steps necessary to correctly perform the task and learn from that performance. Performance Support is an alternative learning strategy that can directly improve job performance and reduce the need for traditional training.

    14. Self-Directed Learning — A process in which individual employees take the initiative to identify their individual learning needs, develop their own learning goals, identify resources and methods to meet those goals, and acquire the specified knowledge and skills.

    15. TDQAS — Refers to Documents 7353, 7354, and 7355, "Training Development Quality Assurance System" . The TDQAS is the Service’s educationally benchmarked systems approach to training and instructional systems developmental process. Designed to insure high-quality training products and services.

    16. Training — The process of providing employees the programs, courses, or other instruction they need to improve their individual job performance. Effective training results in observably changed employee behavior (e.g., new skill in conducting interview audits or enhanced skill in managing work projects). Formal training courses should all be built on a base of measurable instructional objectives.

6.410.1.1.3  (10-01-2001)
OPM Policy Guidance

  1. The U.S. Office of Personnel Management (OPM) examines current human resource development statutes and policies to identify needed change and issue guidance, advisory opinions, policy interpretation, and technical assistance.

  2. OPM distributes this information to Federal agencies to support the creation of effective human resource development programs across the entire Federal Government.

  3. Periodically check the OPM Human Resource Leadership Web-site under Policy Guidance for links to various laws and policy documents http://www.opm.gov/HRD/LEAD/.

  4. Web-site Links to sources include:

    1. TRAINING LAW
      -Title 5 United States Code 41, Training

    2. OPM GUIDANCE
      -5 CFR 410, Training
      -5 CFR 412, Executive, Manager, and Supervisory Development
      -Restrictions on use of Training Contained in Public Law 106-58 (December 8, 1999) (under Policy Guidance)
      -Human Resource Development Flexibilities (under Policy Guidance)
      -OPM Guidance on Conducting Diversity Training (under Policy Guidance)
      -Training and Development with Questions and Answers (under Policy Guidance)
      -Training Policy Handbook (under Policy Guidance)

    3. OTHER GUIDANCE
      -Executive Order No. 11348: Providing for the Further Training of Government Employees (April 20, 1967) (under Policy Guidance)
      -Executive Order 13111: Using Technology to Improve Training Opportunities for Federal Employees (January 12, 1998) (under Policy Guidance)
      -EEOC Notice No. 915.022: Policy Guidance on "New Age" Training Programs which Conflict with Employees’ Religious Beliefs (under Policy Guidance)
      -Office of Federal Procurement Policy Policy Letter No. 97-01: Procurement Systems Education, Training, and Experience Requirements for Acquisition Personnel
      -Comptroller General Decisions
      -Restrictions on HIV/AIDS training (Ryan White CARE Amendments of Public Health Service Act, Public Law 104-146, May 20, 1996 (under Policy Guidance)

6.410.1.1.3.1  (10-01-2001)
The Training Policy Handbook — Authorities and Guidelines

  1. The Training Policy Handbook — Authorities and Guidelines, published by OPM, serves as a single reference to legal information impacting employee training. This handbook may be accessed through the OPM Web site at: http://www.opm.gov/HRD/LEAD/Handbook/opmintro.htm.

  2. It covers the essential legal information needed for human resource development professionals and managers to make decisions on the management and implementation of training programs for agency personnel.

  3. Specifically, it highlights important legal references and citations from documents such as:

    • The Government Employees Training Act (GETA)

    • Executive Orders

    • Regulations

    • Merit principles and equal employment opportunity considerations

    • Comptroller General Decisions

  4. The information presented is general in nature and must be interpreted within the context of individual agency policies and circumstances. It is organized in two ways.

    • The legal foundation for Federal human resource development programs

    • Legal references by subject area

6.410.1.1.4  (10-01-2001)
Legal and Regulatory Basis for Training

  1. Training is defined in Title 5 of the United States Code as the process of providing employees the programs, courses, or other instruction they need to improve their individual performance. Title 5, Chapter 41, makes clear that the primary purpose of training individual employees is to improve overall organizational performance and to assist in achieving agencies’ missions and performance goals.

  2. Title 5 of the Code of Federal Regulations (5 CFR 410.101-410.202) states an agency’s strategic planning process must include the provision of mission-related training and development. "Mission-related training" is defined as training that completes any of the following:

    1. Supports the agency’s strategic plan and performance objectives

    2. Improves an employee’s current job performance

    3. Allows for expansion or enhancement of an employee’s current job

    4. Enables an employee to perform needed or potentially needed duties outside the current job at the same level of responsibility

    5. Meets organizational needs in response to human resource plans and re-engineering, downsizing, restructuring, or program changes

  3. Before IRS staff years, travel and tuition dollars, or other resources are expended to provide any training to employees, each manager is responsible for ensuring that the training will enhance organizational performance or meet one of the agency’s mission-related goals as defined in 5 CFR 410.101.

  4. In order to meet the statutory requirement that training will assist in improving organizational performance, all course development projects, including the procurement of commercial off-the-shelf training products, must be preceded by an analysis that accomplishes all of the following:

    1. Identifies and specifically defines the required performance level for the target employee population

    2. Describes the current gap between desired and actual employee performance

    3. Documents that training will be effective in closing the performance gap

  5. The complexity of this analysis will vary and may be relatively informal, depending on such factors as the existence of prior performance data. At a minimum, however, a written statement or summary of the analysis process should be developed and maintained in the course development files. The analysis helps to prevent resources from being wasted on development of training that will be ineffective. Course developers and managers should refer to the Training Development Quality Assurance System (TDQAS) documents for additional guidance on conducting this analysis.

6.410.1.1.4.1  (10-01-2001)
Overall Internal Revenue Service (IRS) Learning and Education Goal

  1. The goal of the IRS Learning and Education program is to enable the Internal Revenue Service to become a learning organization. Learning organizations work persistently to expand the capacity of their employees to create desired results and to nurture new and expansive patterns of thinking. In learning organizations, people are continually learning how to learn together.

  2. In order to become a learning organization, training must become embedded in employees’ daily activities and work tasks rather than being delivered only through periodic, formal classes. Training modules and performance support systems must be available whenever the individual employee needs them. Classroom training will generally be limited to situations when several employees need to acquire the same skills at the same time, or when classroom training is the most economical method of providing needed knowledge and skills.

  3. Each employee possesses a unique combination of expertise and training needs, and each will master job-related knowledge and skills at a different pace. Since classroom training has a limited capacity to address individual employee training needs, the Service must continue to promote the development and delivery of courses through nontraditional training media and courses.

  4. To facilitate the IRS becoming a learning organization, E-learning, as an alternative method to classroom training, is being explored, piloted and cultivated for enterprise level deployment. The IRS is putting in place an E-learning strategy that will utilize technology to promote the acquisition and sharing of knowledge and expertise efficiently and effectively — thereby supporting critical business outcomes and the subsequent creation of a learning organization.

  5. Another goal of the IRS Learning and Education program is to enable the education community to design, develop and deliver learning content that is reusable across the IRS enterprise and publishable in any medium, providing maximum flexibility to meet the learning needs of diverse Service audiences.

6.410.1.1.5  (10-01-2001)
Planning for Employee Development

  1. Title 5 CFR 410.303 defines employees’ responsibilities to ensure their own development. In addition to successfully completing and applying authorized training, employees also share responsibility with their agencies for:

    1. Identifying the training they need to improve individual and organizational performance

    2. Identifying methods to meet their own training needs effectively and efficiently

  2. In a learning organization, employees will need to become self-directed learners. Self-directed learning is a process in which individual employees:

    1. Take the initiative, with or without the help of others, to identify their individual learning needs

    2. Develop their own learning goals

    3. Identify human and material resources for learning

    4. Choose and implement appropriate learning strategies

    5. Evaluate their learning outcomes

  3. Managers are responsible for assisting their employees in identifying their developmental needs and in addressing those needs. Management may support an employee’s development through a variety of methods, including:

    1. Arranging for assignments or developmental details that the manager and employee agree will provide needed knowledge and skills

    2. Providing IRS-owned or licensed course materials and other references (e.g., books, videos, computer-based training materials) and tools (e.g., available computers) for study at work or home

    3. Providing official time, leave without pay, or adjusted work hours as appropriate to complete agreed-upon developmental activities

    4. Arranging for attendance at appropriate in-service and out-service courses, meetings, and conferences, if management determines that these opportunities will enhance individual and organizational performance, and funding is available

  4. If a manager determines that an employee must complete certain training courses or activities in order to acquire or improve skills needed to perform current or mandatory duties, then the manager must provide the employee official time to complete the developmental activities. These activities may include assembled classes, self-study courses, or developmental assignments and other activities. Depending on local practice and NTEU agreements, this official time may be spent in a flexiplace arrangement.

  5. Employees are also encouraged to pursue self-development for potential future positions or assignments. In accordance with Title 5 of the United States Code, a manager’s decision to support an employee’s self-development plans using any of the means listed in (3) above must always be based on the degree to which the manager believes the employee’s newly acquired experience, knowledge, or skills will enhance organizational performance or meet one of the agency’s mission-related goals.

  6. If time, budget, or other resources are limited, first priority is to support mandatory training as discussed in (4) above, before other employee self-developmental activities.

  7. Managers may allow employees to take training materials to complete at home, either to acquire mandatory skills or for self-development. Due to security policy, IRS software other than CD-ROM courseware may not be loaded on home computers and subsequently reloaded on IRS systems. When CD-ROM disks are read-only media, they cannot transmit viruses.

    Note:

    School of Information Technology (SIT) has courses distributed through Training Publication Distribution System (TPDS) that include floppy diskettes. Employees may use them at home provided they check them for viruses prior to use on a government system.

6.410.1.1.6  (10-01-2001)
Mission of Learning and Education

  1. The mission of the core Learning and Education Division in Strategic Human Resources (SHR) is to provide overall governance and guidance, set education policy and standards, and maintain the administration of policy and guidelines for the Servicewide education community. The function performs critical roles which include overall strategic planning through linkages to the education community, external partners, councils and boards; identifying and providing technology enabled products that enhance individual employee performance and increase the range of effectiveness of learning activities; providing consistency and guidance in the development, distribution, and delivery of cross-functional training among and between all embedded Learning and Education components; conducting research and development; serving as a liaison with the embedded Learning and Education components for special projects; redesigning the existing curricula, and managing Servicewide contracts and partnerships.

6.410.1.1.7  (10-01-2001)
Learning and Education Division Organizational Structure

  1. The Learning and Education Division in Strategic Human Resources (SHR) is organized with the following offices:

    • Office of the Director, Learning and Education

    • Office of the Assistant Director, Advanced Learning Technologies

    • Office of the Assistant Director, Strategic Partnerships

    • Office of the Assistant Director, Policy and Planning

  2. For individual department staff and program information go to the Learning and Education Web site:
    http://www.dss.swro.swr.irs.gov/acss/web/corped/index.html.

6.410.1.1.8  (10-01-2001)
Roles and Responsibilities

  1. This information highlights the roles and responsibilities of the Learning and Education Division in Strategic Human Resources. Missions of the Embedded Learning and Education organization and Agency-Wide Shared Services (AWSS) are included as appropriate in IRM 6.411 (to be issued at a later date).

    • Office of the Director, Learning and Education

    • Office of the Assistant Director, Advanced Learning Technologies

    • Office of the Assistant Director, Strategic Partnerships

    • Office of the Assistant Director, Policy and Planning

6.410.1.1.8.1  (10-01-2001)
Office of the Director Learning and Education

  1. The Director, Learning and Education, reports to the Director, Strategic Human Resources (SHR), and is responsible for overall governance, guidance, strategic planning, and Servicewide education standards and policy. The Director, Learning and Education:

    1. Serves as the Chief Learning Officer for the IRS, Training Director for SHR and liaison for Business Units Training Director issues.

    2. Provides Executive Secretariat linkages to the Servicewide education community, councils, and boards and establishes and facilitates customer training councils to provide a forum for Business Units to influence education policy and standards.

    3. Provides guidance and oversight for Strategic Planning and manages the work of the Core Learning and Education staff.

    4. Provides consistency and guidance in the development, distribution, and delivery of cross-functional training among and between Business Units.

    5. Establishes IRS as a recognized leader in the Federal learning community, the Learning and Education Core as exemplars of best learning technology practice within the IRS, and identifies and publicizes excellent Learning and Education practices and practitioners.

    6. Leads the education community in the development of cutting-edge learning processes, techniques and technologies.

    7. Partners with the HR management community to achieve program excellence.

6.410.1.1.8.2  (10-01-2001)
Office of the Assistant Director Advanced Learning Technologies

  1. The Assistant Director, Advanced Learning Technologies reports to the Director, Learning and Education and has the following roles and responsibilities.

    1. Conducts research and development to identify computer-based, online and multimedia products, which improve performance and increase training effectiveness.

    2. Identifies and evaluates tools to increase employee performance including online help, search tools, automated job aids, training tutorials, expert/advisor functions, training simulations and scenarios, and online documents and reference materials. These tools use commercial off the shelf software to integrate with other standard applications, decrease operational support and adhere to IRS standards and conventions.

    3. Conducts research on emerging learning technologies and disseminates technological knowledge, best practice, and lessons learned to SHR and other IRS Business Units.

    4. Coordinates plans and implements pilots and technological demonstrations to support full-scale development decisions on learning technologies.

    5. Develops technological standards and policies regarding performance and learning system technologies.

    6. Develops a learning management tool that meets Business Units control and documentation needs, while providing Servicewide management and quality controls.

    7. Specifies the requirements for technology support to all Learning and Education processes through program planning, coordination and evaluation specifically to ensure agency-wide efficiencies, compatibility, and product/data sharing.

6.410.1.1.8.3  (10-01-2001)
Office of the Assistant Director Strategic Partnerships

  1. The Assistant Director, Strategic Partnerships reports to the Director, Learning and Education and has the following roles and responsibilities.

    1. Develops and provides Servicewide training products for cross-functional core competencies training and supports curriculum reviews based on competencies.

    2. Develops and maintains an education community curricula to encompass Servicewide education professionals.

    3. Responds to Commissioner-led and federally mandated Learning and Education initiatives.

    4. Promotes a strong education community, in which the professional education network drives sharing of best practices and supports career development through communication strategies such as meetings, on-line knowledge sharing, and knowledge management.

    5. Develops and maintains an instructor certification training program, provides for instructor professional development, and guides an effective process to select Resident Lead Instructors, Subject Matter Experts and task force members from Business Units.

    6. Manages special projects in collaboration with Business Units (e.g., Learning Management System Rollout, Ethics, etc.).

    7. Leads the effort to redesign the existing IRS curricula to ensure maximum efficiency and specify the model and standards for the design, development, and implementation of a comprehensive competency based curriculum. This initiative will be based on using a full range of technology-based training delivery methods to maximize learning and consistency across the IRS.

    8. Develops cross-functional training through Servicewide initiative development teams (e.g., Course 8530 — Customer Satisfaction Strategies, Course 9015 — IRS Balanced Measures Approach to Leadership, and Working in the New IRS, etc.).

    9. Coordinates matrix management initiatives that bring Learning and Education professionals together in shared efforts to develop and deliver corporate-wide human resources management initiatives.

    10. Facilitates the development of vendor contract requirements and manages cross-functional contracts (i.e., SkilISoft, Umbrella contract, MicroMash, University Consortium).

    11. Markets and maintains strategic partnerships and strong alliances with professional organizations, universities, and contractors to provide Business Units with partnership opportunities in their learning endeavors (i.e., AICPA, Universities, Industry).

    12. Partners with the Business Units and NTEU to administer the Human Resource Investment Fund (HRIF).

6.410.1.1.8.4  (10-01-2001)
Office of the Assistant Director Policy and Planning

  1. The Assistant Director, Policy and Planning, reports to the Director, Learning and Education, and has the following roles and responsibilities.

    1. Develops Servicewide education policy, standards and guidelines, implements the administration of the guidelines and policies, and maintains the Internal Revenue Manual as it applies to training.

    2. Coordinates with other services provided by National Headquarters (SHR Core), e.g., Leadership, Career Management, and Merit Systems, for consistency and application of standards and for inclusion in the education community.

    3. Performs environmental scanning to identify trends and project training requirements, e.g., participation and coordination with training development teams in order to identify policy implications.

    4. Assists the Business Units in the development of Strategic Training Plans and in identifying the impact on workplans, and consults with Business Units to address changing training priorities and exigent Servicewide learning needs.

    5. Prepares and monitors the Strategic Plan and Budget for the Learning and Education Core and provides guidance and oversight for Learning and Education Balanced Measures indicators. Coordinates and supports the Learning and Education sections of the Strategic Plans and Budgets of the Business Units resulting in a Servicewide Learning and Education strategic plan and budget.

    6. Coordinates and supports the Learning and Education sections of the Strategic Plans and Budgets of the Business Units resulting in a Servicewide Learning and Education strategic plan and budget.

    7. Leads the effort to redesign the existing IRS curricula to ensure maximum efficiency and specify the model and standards for the design, development, and implementation of a comprehensive competency based curriculum. This initiative will be based on using a full range of technologybased training delivery methods to maximize learning and consistency across the IRS.

    8. Monitors Business Unit instructional products for conformance with standards.

    9. Designs, develops and provides a Servicewide uniform methodology for measuring the effectiveness of training to provide for consistent data collection and feedback for Core Learning and Education and Business Units.

    10. Continues the assessment of training and curriculum best practices and provides a forum for the exchange of the information with all members of the education community.

    11. Performs organizational scanning and gathers empirical data to identify and anticipate the need for new Learning and Education policies.

6.410.1.1.9  (10-01-2001)
Mandatory Cross-Functional Training and Other Events

  1. Each year, employees are required to attend certain mandatory training and other events. These events are established by legislation or Service policy and are designed to ensure employees receive information critical to them as IRS employees. The IRS education community partner on the coordination of mandatory cross-functional training and other events.

  2. Currently these mandatory training sessions include:

    • Prevention of Sexual Harassment (POSH)

    • Office of Government Ethics (OGE) Standards of Ethical Conduct

    • Security Awareness

    • Unauthorized Access (UNAX)

  3. To better plan for the delivery of these events, a calendar has been developed. The calendar is updated quarterly and is available through the Learning and Education web site at
    http://www.dss.swro.swr.irs.gov/acss/web/corped.

6.410.1.1.10  (10-01-2001)
Education Professionals and Faculty Development

  1. Core Learning and Education will issue guidelines to ensure consistent development of education professional and support staffs throughout the Service.

  2. A comprehensive and systematic program has been developed to meet the developmental needs of the education professional and support staffs and will include, but not be limited to, skill building in the areas of:

    • Knowledge of basic adult learning theory and best practices

    • Knowledge of the basic Education functions and responsibilities within IRS

    • Skill in setting up and administering training classes, including use of the Administrative Corporate Education System (ACES)

    • Skill in coaching, evaluating, and providing feedback to instructors

    • Skill in developing lesson plans and in instructing and facilitating classroom/Computer-Based Training (CBT)/Self-Study courses

    • Skill in assisting customers to identify, analyze, diagnose and address performance issues

    • Skill in analyzing performance issues in order to determine the need for course development or revision

    • Skill in compiling and analyzing training needs (needs assessment)

    • Skill in designing course materials

    • Knowledge of new training technologies and tools for course design and delivery

    • Skill in Customer Service and Consulting

    • Skill in effective Decision Making

    • Skill in Influencing and Negotiating

    • Skill in Oral and Written Communication

    • Skill in Problem Solving

    • Skill in Facilitation

    • Skill in Instructional System Design

    • Skill in Evaluation

    • Skill in Competency Identification

    • Skill in Counseling

    • Skill in Project Management

  3. Additional information on course names and course numbers for training for the education community can be found on the Learning and Education Web-site
    http://www.dss.swro.swr.irs.gov/acss/web/corped.

  4. Core Learning and Education will review skill levels of Education Professionals at a minimum bi-annually and take necessary action to address identified needs.

  5. When needed, Core Learning and Education will schedule and conduct train-the-trainer classes (e.g. Basic Employee Development training) to meet the needs of the expanded education community.

  6. Core Learning and Education will gather feedback on the educational effectiveness of these programs and use this information to improve or modify the curriculum as needed.

  7. Faculty development is also the responsibility of Core Learning and Education. Additional information on Instructor/ Faculty selection, certification and development can be found under Instructors (6.410.1.4.4).

6.410.1.1.11  (10-01-2001)
Reasonable Accommodation

  1. Reasonable accommodation, as defined in Title 1 of the Technical Assistance Manual of the Americans with Disabilities Act (ADA) Section VII, is a modification or adjustment to a job, the work environment, or the way things are usually done that enables a qualified individual with a disability to obtain an equal employment opportunity. Reasonable accommodation activities for the education community may include, but are not limited to acquiring/modifying equipment or devices; providing training materials in Braille, large print and other alternative formats; changing tests, training materials, or policies; providing qualified readers or interpreters; and other similar accommodation for individuals with disabilities. In addition, Section 508 of the Rehabilitation Act requires access to all electronic media for the visually and aurally impaired.

    Note:

    For additional information see, "Accommodating People with Disabilities — A Desk Reference Guide" . http://publish.no.irs.gov/docs/PDF/28301G99.PDF Doc. 10941 Rev. 7/99. The federal sector is covered by the Rehabilitation Act of 1973, as amended. However, the ADA (which covers state and local government) is more user-friendly in its format and instruction than the Rehabilitation Act of 1973. The employment provisions of both Acts are identical; therefore, this IRM will reference the ADA, where appropriate, instead of the Rehabilitation Act of 1973.

  2. The IRS education community works together to ensure that course materials are accessible to employees with disabilities.

  3. Staffing and funding resources should be made available to convert course materials to formats compatible with adaptive technology.

  4. IRS must ensure that discrimination does not result from the use of training facilities that deny access to people with disabilities.

  5. Managers should contact their local EEO office for local guidelines on requesting interpreting services.

  6. Employees or their managers are responsible for notifying the education community office hosting the class if any reasonable accommodation activity is required. ACES Reporting Instructions provide a contact name and phone number for this purpose. Requests for accommodation need to be made as soon as possible but at least two (2) weeks prior to the class start date.

  7. IRS education program managers will utilize open captioning (closed captioning when available at all sites receiving the broadcasts) for IVT and video training programs since there is a likelihood of hearing-impaired participants in the training program.

6.410.1.1.12  (10-01-2001)
Training Assistance for Non-IRS Groups and Individuals

  1. Under certain conditions, explained in IRM 6.410.1.1.12.1 through IRM 6.410.1.1.12.4, training assistance may be provided to non-IRS groups and individuals including:

    • Contractors

    • Employees of international organizations and governments

    • State and local employees

    • Other groups and individuals

6.410.1.1.12.1  (10-01-2001)
Contractors

  1. IRS can provide training to contractors only for skills they are not required to bring to the job, because they have already been selected for their subject-area expertise. Contractors may be trained in rules, practices, procedures or systems that are unique to IRS and essential to the performance of the assigned duties.

    Note:

    The authority to administer contracts covers the guidelines for training contractors.

6.410.1.1.12.2  (10-01-2001)
Employees of International Organizations and Governments

  1. Written requests from employees of international organizations requesting training assistance are forwarded to the Director of Tax Administration Advisory Service (TAAS).

  2. The IRS education community, in liaison with TAAS, provides training services and orientations to training operations for visiting foreign officials.

6.410.1.1.12.3  (10-01-2001)
State and Local Employees

  1. The Directors of Learning and Education in the Business Units may approve requests for state and local employee participation (including classroom attendance, training aids and materials, or technical coordination) in the IRS training programs.

  2. The IRS education community may work in partnership with the FedState program to deliver training for state and local employees.

  3. Provisions of the Intergovernmental Personnel Act of 1970 cover requests from state and local employees that:

    1. Require on-site assistance

    2. Involve the detail or assignment of IRS personnel

    3. Involve an appreciable amount of IRS resources (other than a request for a few spaces in IRS classroom training.)

6.410.1.1.12.4  (10-01-2001)
Other Groups and Individuals

  1. The IRS education community responds to written requests from responsible and bona fide representatives from universities, bar associations, Certified Public Accounting (CPA) institutes, etc., for a single copy of certain IRS training materials. The following IRS training materials may not be furnished to the public:

    1. Any training material restricted under the provisions of IRM 1.3, Disclosure of Official Information Handbook

    2. Copyrighted materials that IRS purchases or leases, and for which the contract limits distribution

  2. All other requests for training materials are sent to the Freedom of Information (FOI) Office, which notifies the appropriate education office to provide materials to the FOI office for honored requests.

    Note:

    The provisions contained in Subsection 1, General Training Information, are subject to applicable Federal statutes and regulations as well as any existing national and local agreements with the National Treasury Employees Union (NTEU).

6.410.1.2  (10-01-2001)
Identifying, Prioritizing, and Funding Training Needs

  1. This Subsection provides general information and guidance on IRS policy on:

    • Resource Requirements and Workplanning

    • Training Plan Process

    • Annual Training Plan

    • Training Options

    • Human Resources Investment Fund (HRIF)

6.410.1.2.1  (10-01-2001)
Resource Requirements and Workplanning

  1. There are two mutually supportive parts to determining requirements for training. They are:

    1. A strategic approach that will cover a multi-year period.

    2. The annual training plan exercise and execution.

6.410.1.2.1.1  (10-01-2001)
Strategic

  1. Determining Training Requirements

    1. Strategic Human Resources has a strategic partnership with the Business Units. SHR will continue to maintain, refine, and expand the Training Requirements Model (TRM) for the use of the Business Units. The Business Units will access the TRM to compute their training needs in terms of hours and dollars for delivered tax-technical training.

  2. Definitions

    1. Delivered Training Hours — These are the hours of training that will be delivered to the students, via E-learning, classroom, CBT, IVT, self-study, and other methods. The TRM predicts these hours by the formulae and factors within it.

    2. Tax-technical training — Over 95% of the training hours delivered Servicewide are delivered to our tax professional and paraprofessional employees. This training includes "pure" tax law as well as technical procedures for employees processing returns and tax cases.

    3. Key job series — Spread throughout the Business Units, there are 19 occupations that consume over 93% of the delivered tax-technical training. By focusing on these, the TRM can mathematically account for all such training.

  3. Each Business Unit will access the Training Requirements Model no less than quarterly to validate their training requirements. The TRM will be the sole method to determine training demand and thus to support budget requests for the Service for delivered training.

  4. In addition to using the TRM, the Business Units will include data-based projections on their needs for infrastructure, course development, and other expenses for the Service for delivered training.

6.410.1.2.1.2  (10-01-2001)
Annual Training Plan Exercise and Execution

  1. Establishing funding and determining workplans is an annual process. As part of the process, Business Units must include training in their workplans.

  2. The IRS education community will conduct an annual training resources requirements process.

  3. The workplans of the Business Units should reflect a balance of work to training.

6.410.1.2.1.3  (10-01-2001)
Annual Resource Requirements

  1. The Embedded Learning and Education functions

    1. Issue information that contains planned additions, changes, and deletions to training availability and requirements.

    2. Issue instructions to the Business Units to input requirements for training for the coming fiscal year.

    3. Develop training requirements with clients (Business Units).

    4. Review the submission.

    5. Prepare the distribution of funds.

    6. Prepare program guidance for managing training funds in the Business Units.

6.410.1.2.1.4  (10-01-2001)
Annual Resource Requirements — Implementation Process

  1. The Director, Strategic Human Resources reviews spending to ensure consistency with established Priorities, and that funding is charged to the correct accounting codes, including appropriation and sub-object class codes.

6.410.1.2.2  (10-01-2001)
Training Plan Process

  1. The training plan process involves developing, funding, and tracking a site’s identified training plan. The Administrative Corporate Education System (ACES) is the system of record that is used to accomplish this process. For more information, refer to 6.410.1.5.1.

6.410.1.2.2.1  (10-01-2001)
Identifying Training Requirements

  1. Upon completion of the annual review and update of the Course Catalog, each Business Unit begins the training plan process by determining the training needs for the coming fiscal year. Assessment of training needs provides the basis for allocating funds and developing a training plan. The process involves determining the number of individuals who need training by course or program number and the funds required to deliver the needed training. It also involves identifying course development projects that will be undertaken and the funds needed to accomplish them. The process of determining training needs or requirements is often referred to as "needs assessment" or "training assessment."

  2. Individual training needs are assessed within the context of the organization’s strategic goals to ensure employees’ performance, competency and development. The training assessment process for course delivery is as follows:

    1. Gather the needed training slots by quarter for each course.

    2. Input into ACES the needed slots either by name or by total slots. (This step involves review and update of the "Requirements-By-Name" (RBN) listing on ACES.)

    3. Estimate required funds (allocations) to deliver training.

    4. Review all entries and data needed for funding purposes.

  3. The training assessment process for course development projects is as follows:

    1. Review current projects that will continue into the next fiscal year.