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Part 6. Human Resources Management

Chapter 410. Learning and Education

Section 1. Learning and Education Policy (Cont. 1)

6.410.1  Learning and Education Policy (Cont. 1)

6.410.1.2 
Identifying, Prioritizing, and Funding Training Needs

6.410.1.2.5 
Acquiring Out-service Training — Standard Form (SF) 182

6.410.1.2.5.3 
Procurement process

6.410.1.2.5.3.4 
New Purchase Orders and Contracts

6.410.1.2.5.3.4.6  (10-01-2001)
Information Technology Purchases

  1. Organizations other than Information Technology Services (ITS) are not authorized to purchase, acquire, manage, move, or maintain ADP (automatic data processing) property. ADP property is defined as any property that is part of the Information Technology (IT) infrastructure [hardware and software for ADP and Telecommunications (voice and data)] that is in use, in reserve storage, or is awaiting disposal. All training procurements that involve ADP purchases must be coordinated with ITS.

6.410.1.2.5.3.4.7  (10-01-2001)
Request Tracking System (RTS)

  1. The Request Tracking System (RTS) is the automated system that communicates the approved program purchase request (requisition) to Procurement. The requisition follows an approval path, which is a predetermined electronic route.

  2. A requester (preferably the COTR, if a contract is involved) begins the multi-step process by entering key requisition data into the system, including indicators for disclosure and Privacy Act requirements. Only the requester can edit, cancel, or delete a requisition that he or she has created. The requester is responsible for monitoring the requisition as it flows through the approval process and is the primary point of contact for future modifications. When the data is entered and all supporting documents are attached, the requester forwards the requisition to approving and funding officials. Note that it is best to initiate a properly defined requisition as soon as the requirement exists, even if funding details are not resolved. A "zero-fund" requisition can be initiated with the anticipated dollar amount designated in the “Description” field. Contact Procurement as soon as possible to coordinate such efforts.

  3. All procurement-related documents must be processed through RTS in accordance with established policy and procedures. This requirement covers procurement-related financial documents that require funding certification for actions that involve any of the following:

    • Requisition for Purchase (formerly Form 1334, Requisition for Equipment, Supplies or Services)

    • Interagency Agreement (lAG)

    • Purchase Card Allocation

    • Request for Out-Service Training (SF-182)

  4. See http://awss.procurement.irs.gov for additional information on the Request Tracking System (RTS).

6.410.1.2.5.3.4.8  (10-01-2001)
Receipt, Acceptance, and Closeout

  1. The Prompt Payment Act of 1982 requires Federal agencies to pay interest penalties on overdue payments to businesses for property or services. The money for such payments must come from the programs for which the goods and services were contracted. Thus, it is in the program manager’s best interest to ensure that invoices are paid promptly.

  2. Upon receipt of an invoice, or when goods and services have been provided, the COTR must verify that the goods and services were provided as specified in the contract. All correspondence with the contractor should first be coordinated with the contracting officer.

  3. Once a year and at contract completion, the COTR must submit a written contractor evaluation report to the contracting officer. This report evaluates a contractor’s performance in the areas of cost, schedule, product quality, and business relations. This evaluation will be kept on file for future reference. The COTR should contact the procurement officer for the necessary form.

6.410.1.2.6  (10-01-2001)
Human Resources Investment Fund (HRIF)

  1. The IRS Human Resources Investment Fund (HRIF) is a tuition assistance program resulting from the Restructuring Agreement between IRS and the National Treasury Employees Union (NTEU). It states that no less than 2 percent of the Service’s annual training budget will be used to promote employees’ career development.

  2. The HRIF requires a commitment from both the Service and the students. IRS pays the tuition and students attend courses on their own time. The program affords employees an opportunity to develop new skills and knowledge aimed at advancing their careers at the IRS.

  3. Each year the IRS and The National Treasury Employees Union sign a Letter of Understanding (LOU) which establishes educational programs that best meet current IRS needs. Currently, the programs focus on Accounting Competencies, Information Technology, and multilingual skills.

  4. The IRS in partnership with NTEU will continue to develop the Human Resources Investment Fund and similar programs with the goal of developing and improving its workforce so the American taxpayer gets the highest standard of quality service. Additional information on the Human Resources Investment Fund can be found on the HRIF Web-site:
    http://www.dss.swro.swr.irs.gov/acss/web/corped/hrif/HRIF

6.410.1.3  (10-01-2001)
Curriculum and Design and Development

  1. This Subsection covers policy relating to:

    • Training Development Quality Assurance System (TDQAS)

    • Occupational Curriculum Guides and Course Catalogs

    • Identifying Course Development Projects

    • Course Development Project Agreements

    • Project, Program/Course, and Catalog Numbers

    • Publishing Course Materials

    • Technical Review of Course Materials

    • Copyright Permission

    • Disclosure Requirements

    • Ethics and Privacy

    • "Official Use Only" Classification of Training Materials

    • Americans with Disabilities Act (ADA), Section 508

    • Continuing Professional Education (CPE)

    • Corporate Television Project Agreement and IVT Approval

    • Using Task Forces

  2. Policies and procedures are also available via the IR Web: Education/Training — Learning and Education Home Page — Training Development and Evaluation.

6.410.1.3.1  (10-01-2001)
Training Development Quality Assurance System (TDQAS)

  1. To ensure the development of quality training, the IRS uses an instructional design model that guides the process of training assessment, analysis, design, development, implementation, and evaluation. This model is called the "Training Development Quality Assurance System," or "TDQAS."

  2. TDQAS is described in the following materials:

    1. Document 7353, Catalog #11849T, "TDQAS for Managers," addresses the needs of training managers. It suggests the management concerns and quality indicators to be considered in relation to each action in the TDQAS process.

    2. Document 7354, Catalog #10280S, "TDQAS for Clients," addresses the needs of the clients for training. It provides an overview of TDQAS and helps the client understand what to expect during the process.

    3. Document 7355, Catalog #10281D, "TDQAS for Developers," addresses the needs of the individuals directly involved in the process of course design, development, and delivery. It describes the recommended procedures, shortcut procedures, and default procedures for each of the prescribed actions in the six phases of the TDQAS course development process. The benefits and risks associated with each of these three levels of procedures are also described.

    4. Documents 9477A through 9477H, Catalog #22368B, the "Guidelines for the Design and Delivery of Technology-Delivered Training and Performance Support," provide an in-depth explanation of each step in the TDQAS process. These guidelines are also available on CD-ROM, Document 11000 ( "Trainer’s Toolkit" ). The eight documents are:

      • Document 9477A, Volume 0, "Overview"

      • Document 9477B, Volume 1, "Integrating Technology-Delivered Training into the Instructor-Led Classroom"

      • Document 9477C, Volume 2, "Standards for Paper Based Materials"

      • Document 9477D, Volume 3, "On-Line Help Systems"

      • Document 9477E, Volume 4, "Computer-Based Training (CBT/Multimedia)"

      • Document 9477F, Volume 5, "Storage Media (CD-ROM/DVI)"

      • Document 9477G, Volume 6, "Expert Systems"

      • Document 9477H, Volume 7, "Electronic Performance Support Systems."

  3. TDQAS consists of six phases, with related actions, that describe the course development process:

    1. Assessment of job performance gaps and possible training-based solutions

    2. Analysis of job tasks and learning objectives

    3. Design of strategies for training methods and delivery systems

    4. Development of training materials

    5. Implementation of training and its delivery to employees

    6. Evaluation of training’s effectiveness.

      Note:

      The phases of TDQAS are discussed in detail in the documents listed above, in the "Trainer’s Toolkit" CD-ROM (Document 11000, Catalog #27426U), and are briefly described below.

  4. When time and funding permit, the recommended procedures of the TDQAS process are used rather than shortcut or default procedures.

  5. The TDQAS model applies to all methods and media of training development and delivery. The TDQAS model also applies when a contractor is used to develop a course. TDQAS can be used as a job aid when preparing specifications in a Statement of Work (SOW).

  6. The Learning and Education Division in Strategic Human Resources is responsible for maintaining documentation of the TDQAS procedures, revising them when necessary, and providing copies to the IRS community as requested. This is provided in both print and CD-ROM formats.

  7. To avoid redundancy in training development activities, the Learning and Education Division in Strategic Human Resources is responsible for coordinating corporate-wide training development activities.

  8. To provide for quality standards and uniform application, the Leadership and Organizational Effectiveness Division in Strategic Human Resources is responsible for designing and developing curricula for IRS managers.

  9. All education community components must maintain documentation used to develop curricula and learning content as well as master copies of learning content. They are required to keep this documentation or course file until the next course revision. If a new person assumes responsibility for the course, all documentation is transferred.

  10. Embedded Learning and Education organizations develop core curricula for all IRS occupations. The curricula are considered the minimum essential training that will apply throughout the Service. Local management may not substitute other lesson plans or course materials, including tests.

  11. Embedded Learning and Education organizations are responsible for designing and developing occupation specific training.

  12. The TDQAS and "Guidelines" are also available via the Intranet at: http://208.37.101.2/aces/5990343.html

6.410.1.3.1.1  (10-01-2001)
Assessment

  1. The actions associated with the assessment phase of TDQAS are:

    1. Identify the performance problem.

    2. Determine the focus of training development efforts.

  2. A performance problem is the discrepancy between actual job performance and required performance. Performance problems may arise as a result of inadequate performance by existing employees, changed job responsibilities, new technology, or newly selected employees who lack the necessary job skills.

    Note:

    See Subsection 1, General Training Information, IRM 6.410.1.1.4, Legal and Regulatory Basis for Training, paragraphs (4) and (5).

  3. The second action in the assessment phase is to determine the focus of training development efforts. Course development activities are prioritized to ensure that the most pressing training needs are given immediate attention.

6.410.1.3.1.2  (10-01-2001)
Analysis

  1. The actions associated with the analysis phase of TDQAS are:

    1. Describe the trainee population. The description of the trainee population verifies or revises any initial assumptions concerning the target audience of the training course. Demographic information about the trainee population is used to establish the scope of the course, and to make decisions about the language, media, and methods. The trainee population is also described in terms of existing knowledge and skills to avoid over-training or insufficient training.

    2. Inventory the job tasks.

    3. Select the tasks for training. Not all tasks can be, or need to be, formally taught. Some tasks, for example, can be performed with the help of job aids.

    4. Analyze the tasks. The goal of this analysis is to ensure that the training is conducted in a way that reflects the conditions and standards of job performance.

      Note:

      This analysis provides the opportunity to identify common training among different occupations.

    5. Conduct a learning analysis. This analysis involves identifying what a trainee must know or be able to do to perform the job. Terminal and enabling objectives are then developed for these skills and knowledge. Always consider any special needs of the audience, for example hearing, sight, or mobility impairment.

6.410.1.3.1.3  (10-01-2001)
Design

  1. The actions associated with the design phase of TDQAS are:

    1. Prescribe the training design plan. The training design plan groups and sequences the learning objectives, and specifies how these objectives will be delivered: through group instruction, job aids, self-instruction, or on-the-job training.

      Note:

      It is here that redundant training can be eliminated and gaps in the training plan can be identified.

    2. Construct the test items. Test items measure whether a trainee has achieved a learning objective.

      Note:

      As stated on page 22 of Document 7353, Catalog #11849T, "TDQAS for Managers," in CD-ROM Document 11000, Catalog #27426U, consideration should be given whether any testing options need to be negotiated with the union.

    3. Prescribe the course design strategy. The learning objectives are organized into lessons or modules, and final decisions are made concerning the end-of-module and end-of-course test items. The types of learning activities (exercises, discussions) necessary to accomplish each objective are specified, and the media and methods necessary to accomplish each objective are selected.

    4. Prescribe the OJT design strategy. The OJT design strategy outlines how the trainees’ acquisition of new knowledge and skills will be reinforced through completion of structured and supervised or coached developmental assignments on the job, after completion of the classroom, self-study, or other media-delivered learning content.

    5. Prescribe the job aid strategy. Job aids help the employee apply knowledge and skills by reducing the amount of information that must be memorized. Job aids include electronic performance support systems (EPSS). A determination may be made that in lieu of developing formal courses or modules, job aids or EPSS tools are the most appropriate strategy to address certain performance deficiencies.

    6. Prescribe the evaluation strategy. The evaluation strategy specifies the methodology to be used in assessing the effectiveness of the training materials and the subsequent performance of the trainees. Evaluation instruments are developed, and a plan is created that specifies what data are needed for evaluation and how they will be collected and analyzed.

      Note:

      As stated on page 30 of Document 7353, Catalog #11849T, "TDQAS for Managers," in CD-ROM Document 11000, Catalog #27426U, consideration should be given to whether evaluation strategies need to be negotiated with the union.

  2. Exhibit 6.410.1-2, located at the end of this IRM provides a "Media Selection Model" to help determine the media that may be most appropriate for a given training situation. Of course, it is not as simple as the model would suggest. More than likely, you could and should use a combination of media in your training design and delivery, resulting in a blended learning approach. (See Document 9477A, Catalog #22368B, Guidelines for the Development and Delivery of Technology-Delivered Training and Performance Support, for in-depth guidance.) You should always be guided by your answer to this question: "Given the course’s learning objectives and the characteristics of the trainee population, what media are available to maximize the effectiveness of the learning experience?" In general, here are some additional questions you should ask yourself before you finalize your selection of media:

    1. How many persons do you estimate will need to complete this course over its lifetime? The more trainees a course will assist, the more you can justify spending additional dollars. Conversely, if the "shelf life" of a course is estimated at a year or less and the number of trainees is relatively small, it is not cost-effective to incorporate expensive media such as course videos, satellite delivery, or Web-based designs.

    2. Will a lower-cost option work about as well as a more expensive option? For example, for short distance learning training sessions that require give-and-take capability between trainees and presenters, would audioconferences be as effective, and be less expense than IVT (i.e., 1-way or 2-way video training)?

    3. How much money do you have to spend? Computer-based training courses using web-based technology or CD-ROM, for example, are very expensive to program well. So is 1-way or 2-way video training. If your organization does not already have videoconferencing equipment, you will need to do some cost-benefit analysis concerning rental and/or purchase of these systems.

    4. Do trainees have reasonable access to equipment needed to participate in the course? For example, do not purchase or develop CD-ROM courses if several trainees lack a computer powerful enough to run the software.

    5. If you are considering Web-based or CD-ROM training, are the trainees proficient enough with the Internet and the technology to complete the course successfully and without frustration? If not, consider other media.

    6. Do you expect that the trainees will come to the course with a variety of levels of knowledge and expertise? Paper-based self-study courses provide flexibility in pacing for individual trainees. Computer-based courses (CD-ROM and Web-based) provide both flexibility in pacing as well as flexibility in content, so that trainees may “opt out” of topics they have already mastered . For example, trainees could complete a brief on-line test in those areas, which would allow them to proceed to the lessons they need.

    7. Do you expect to conduct a 1-way or 2-way video course that will last several days? If so, it will be far more successful if you design intervening days or half days of off-air exercises and activities.

    8. Finally, is there one clear "expert" in the material? Or is it important that all trainees see and hear the training "message" at the same time and/or in the same way? Do trainees need to be able to interact with the presenter of this message? If so, 1-way or 2-way video may be most appropriate even if our selection model suggested another medium.

6.410.1.3.1.4  (10-01-2001)
Development

  1. The actions associated with the development phase of TDQAS are:

    1. Develop the draft materials. These materials include such items as student materials, instructor/administrator guides, OJT materials and guidelines, job aids, computer-based training (CBT) courseware, audiovisuals (such as transparencies and flipcharts), and test items.

    2. Try out the draft materials as appropriate. An audience that is representative of the target audience uses the material as intended, and the effectiveness of the material is then evaluated. For instructor-dependent materials (classroom courses), a pilot is conducted. For instructor-independent materials (self-instructional materials, job aids, and CBT), a field test or a developmental test is conducted.

    3. Revise and produce the materials. The draft materials are revised based on the results of the tryout. The final course materials are produced.

6.410.1.3.1.5  (10-01-2001)
Implementation

  1. The implementation phase of TDQAS makes the course accessible to users nationwide.

  2. The actions associated with the implementation phase of TDQAS are:

    1. Implement the training tracking system. This action concerns the cataloging and warehousing or distribution of the course materials.

    2. Prepare the training program guidelines. The guidelines document the training plan and the implementation strategy. They contribute to the standardized delivery of the training course.

    3. Deliver the training and oversee training implementation.

      Note:

      All training facilities, materials, and curricula must be accessible to employees with special needs.

6.410.1.3.1.6  (10-01-2001)
Evaluation

  1. Evaluation is the phase of TDQAS in which data is systematically collected, analyzed, and interpreted to determine the effectiveness of the training. The Evaluation Monitoring System (EMS) is the Service’s evaluation process for assessing the strengths and weaknesses of all training programs. It is based on the guidance contained in the TDQAS and Training 2000 (Publication 1480, Catalog #10946D). EMS is a uniform approach for evaluating IRS training based on the best practices of professional educators. Integrated Training Evaluation and Measurement Services (ITEMS) supports EMS through contractor-provided data gathering, processing, analysis, and reporting services.

  2. The components of EMS are:

    1. Level 1 — Reaction: Learner reaction determines trainees’ perceptions of the training course. Instructor reaction determines the "teachability" of the training course. Both are a measure of customer satisfaction. Training deliverers administer the Servicewide standardized Level 1 evaluation instruments prescribed by the Learning and Education Division. See Document 11158, Catalog #73209Z — Level 1 Evaluation Policies, Procedures and ITEMS. Level 1 Evaluation should always be performed first.

    2. Level 2 — Learning: Learning (or achievement) determination is the extent to which trainees’ attitudes, knowledge, and/or skills (i.e., competencies) changed, improved, and/or increased as a result of attending the course. Most frequently, learning determination involves testing. The strength of tests as determinants of learning depends on their validity. The Level 2 evaluation strategy (prepared in accordance with TDQAS Action 13 — Recommended Procedures) must address the issue of test validity. Test results cannot be used as accurate determinants of learning until each test is validated. Follow-on analysis and reporting of course test data must include item analysis (i.e., difficulty index, distractor pattern, and item discrimination statistics). Program managers and/or employees responsible for developing and administering tests must ensure test validity on an on-going basis and ensure data confidentiality. Level 2 Evaluation should be performed after Level 1 Evaluation.

    3. Level 3 — Behavior: Behavior (or performance) determination is the extent to which trainees’ on-the-job performance has changed as a result of attending the course. The trainee’s performance on the job should reflect the desired level of performance as identified in the TDQAS Assessment phase. Data sources are typically trainee and manager surveys administered after training. The timing of such surveys is typically a factor of sufficient time for on-the-job application before learning decay occurs. Level 3 Evaluation should be performed after evaluation Levels 1 and 2 have been completed and the data acted upon.

    4. Level 4 — Results: Results (or organizational impact) determination shows whether organizational outcomes or business results were influenced by delivery of the training to employees. These studies should be undertaken only after Levels 1, 2, and 3 are in place and the data have been gathered, analyzed, interpreted, and acted upon. Level 4 evaluations are not conducted frequently and usually are not conducted on a course-by-course basis. The scope is usually on a program-by-program basis. Organizational databases and/or surveys of mid- to upper-level management are the chief sources of data.

  3. Further information concerning EMS and ITEMS is available via the IR Web: Education/Training — Training and Education Home Page — Training Development and Evaluation.

6.410.1.3.2  (10-01-2001)
Occupational Curriculum Guides and Course Catalogs

  1. The IRS education community is working toward the development of an on-line curriculum guide that will contain competency-based curricula for all IRS occupations.

  2. A competency-based curriculum guide:

    1. Identifies the tasks performed in each occupation.

    2. Identifies the competencies and attributes necessary to complete the tasks.

    3. Specifies the training courses that provide the knowledge and skills necessary to perform each task.

  3. The curriculum guide is used as a blueprint for:

    1. Planning the training of new employees

    2. Planning the supplemental and developmental training of more experienced employees

    3. Identifying and remedying job performance weaknesses.

  4. The embedded Learning and Education organizations responsible for each course will maintain a current catalog describing the course and ensuring its input into ACES.

6.410.1.3.3  (10-01-2001)
Identifying Course Development Projects

  1. This information is intended to provide only general guidance. Specific responsibilities and actions may vary depending on the needs of the Business Unit.

  2. The education community and clients work together to identify organizational training needs and the course development projects to address these needs. They consider the impact of such factors as:

    • Recruiting levels

    • Attrition rates

    • Seasonal versus permanent employee groups

    • The rollout of new operating programs

    • The application of new technologies

    • Tax form changes

    • New tax laws, policies, or procedures

  3. They also consider such sources of information as:

    • Results of performance analyses

    • Surveys of taxpayers and tax practitioners

    • Surveys of IRS employees and managers

    • Trainees’ and instructors’ evaluations of training courses

    • Quantitative or qualitative data on how work is being performed

    • Reports from such outside sources as the General Accounting Office

  4. Based on the training needs to be addressed, the IRS education community identifies courses to be updated or revised and new courses to be developed.

    Note:

    See Subsection 1, General Training Information, IRM 6.410.1.1.4, Legal and Regulatory Basis for Training.

6.410.1.3.4  (10-01-2001)
Course Development Project Agreements

  1. This information is intended to provide only general guidance. Specific responsibilities and actions may vary depending on the needs of the client. Embedded Learning and Education organizations may develop specific requirements for project agreements.

  2. The project agreement:

    1. Forms a contract among all project members.

    2. Enables all project members to participate in the planning process together.

    3. Confirms the allocation of resources and determines roles and responsibilities for project tasks.

  3. The project agreement includes, but is not limited to, such items as:

    • The project number and other funding codes for charging expenses to the project

    • A title for the proposed training course

    • An estimate of the life of the course

    • A description of the training need

    • A description of the target population, and

    • A content outline or description of the proposed content.

  4. The product development schedule of the project agreement describes:

    • The course development activities and events

    • The targeted starting date and completion date for each activity and event, and

    • The resources estimated for each activity and event.

  5. The project agreement assigns responsibilities for:

    • Providing resources

    • Performing specific tasks, and

    • Supporting and/or participating in activities and events.

6.410.1.3.5  (10-01-2001)
Project, Program/Course, and Catalog Numbers

  1. The appropriate Business Unit training manager assigns the project number for a course development project. The project number is entered in the Course Catalog of the Administrative Corporate Education System (ACES), where it is used to allocate funds, schedule events, and track expenses.

  2. The ACES Project Office assigns the training program or course number for a course. See IRM 6.410.1.5.2.1, Review/Update.

  3. Document 6398A, Catalog #45142P, Training Material Catalog, (AKA "TPDS Course Catalog" ) is designed to assist IRS employees when placing orders for training material. A course catalog number, composed of five digits and a letter, is issued by Multimedia Publishing Division for purposes of easily ordering the training material associated with a particular course. This number is typically used for placing course orders. The product identification catalog number specifically identifies the primary, support, and other materials used in the course. These numbers are typically used for placing "casual" orders. For further information, go to Multimedia Publishing Division “Electronic Publishing Web site: http://www.publish.no.irs.gov.

    Note:

    Guidance concerning course and publication numbers in Submission Processing course development is described in the "Project Manager Desk Guide" produced by the former Submission Processing Course Development Institute (SPCDI).

6.410.1.3.6  (10-01-2001)
Publishing Course Materials

  1. Materials will be published through the Multimedia Publishing Division. Multimedia Publishing Division will make the decision to print and stock material or make available as print-on-demand.

  2. In a course development project, contact the printing analyst in Multimedia Publishing Division to determine the printing requirements for the course materials. These requirements include:

    • The kind of binding to be used

    • The number of training products (e.g. publications, CD-ROMS, videotapes) in the course and their size (number of pages)

    • The number of copies needed to satisfy the target audience

    • The cover design

    • The date that the camera-ready/electronic copy of the course material will be received by Multimedia Publishing Division

    • The time frame for printing and warehousing

    • The in-field date

    • Any direct distribution to the field (including addresses and quantities)

    • Copyright limitations for commercially produced materials.

  3. The forms required for publishing course materials through the Training Publication Distribution System (TPDS) are routed through the Learning and Education Division for approval and forwarded to Multimedia Publishing Division. These forms are:

    • Form 9123 (5-89), Course Catalog Listing, Catalog Number 11549Q

    • Form 1767T (9-92), Publishing Services Requisition for Training Publications, Catalog Number 10409V

  4. See IRM 6.410.1.3.6: Project, Program/Course, and Catalog Numbers. The following paragraph must be placed on the front of the outside cover of all course materials: "This material was designed specifically for training purposes only. Under no circumstances should the contents be used or cited as authority for setting or sustaining a technical position."

  5. Guidance on "Preparing Camera-Ready Copy" and “Sending Course Material to Multimedia Publishing Division are found in Document 7059A, Catalog #15738Z.

  6. The IRS Mission Statement, Document 6987, Catalog #62293V, and the Ten Core Ethical Principles and Five Principles of Public Service Ethics, Document 9300, Catalog #10567C, must be ordered separately from the Centralized Internal Distribution System (CIDS) and distributed as course material handouts. This material is required to be a part of the "Front Matter" in every training course book.

6.410.1.3.7  (10-01-2001)
Technical Review of Course Materials

  1. Course materials must be reviewed by the Business Unit for technical and procedural accuracy and completeness. Depending on the course, this review may include one or more of the following: the client, counsel, disclosure, and labor relations.

6.410.1.3.8  (10-01-2001)
Copyright Permission

  1. "Copyrighted" means that copies of material so protected may be used or reproduced only with the consent of the copyright owner.

  2. Using copyrighted material without written permission may constitute an infringement of the owner’s rights, and failure to obtain copyright permission can lead to stiff legal penalties.

  3. The following materials may be protected by copyright: literary, musical, and dramatic works; pictorial and graphic works; computer programs and software; audiovisual works, motion pictures, and videotapes; and sound recordings.

  4. Government publications, audiovisual productions, and other materials prepared by Government employees, as part of their official duties cannot be copyrighted. However, if a copyrighted work is included in a Government publication, the copyrighted work remains protected, even though the rest of the publication is not.

  5. The use of material from a copyrighted work that infringed on earlier copyright, even with permission, is itself an infringement of the original copyright.

  6. When copyrighted material is used, written permission must be obtained from the copyright owner. Such permission must specifically include authorization to make any changes to the material. If a royalty must be paid, prescribed procurement procedures must be followed.

  7. The Assistant Chief Counsel, Office of Chief Counsel, can provide assistance in determining whether certain material is protected by copyright.

  8. The U.S. Copyright Office Home Page on the Internet and their publication, "Copyright Basics" (Circular 1) can also be used for information and reference.

  9. When IRS contracts with a vendor for the development of training materials, the contract with the vendor should specify that the materials can be used and reproduced by IRS as needed.

6.410.1.3.9  (10-01-2001)
Disclosure Requirements

  1. Disclosure is the practice of revealing personal or financial information concerning a taxpayer to any unauthorized person or organization. Disclosure may be made either orally or in writing.

  2. Some forms of information that must not be disclosed are:

    • Taxpayer name

    • Place of residence

    • Occupation

    • Place of employment

    • Earnings

    • Investment information

    • Tax information

  3. Actual tax information cannot be used in course materials. This information includes:

    • Taxpayer entity

    • Tax return data

  4. It is forbidden to use actual tax return data, even if the entity information is sanitized. Using the raw numbers from a real tax return, even with fictional entity information, is forbidden.

  5. All taxpayer and tax data used in course materials must be entirely fictional.

  6. When using the lists of American colleges and universities or U.S. counties to develop names in course materials, a Name Source Statement is included on the first page of the training publication: "The taxpayer names and addresses shown in this publication are hypothetical. They were chosen at random from a list of names of American colleges and universities as shown in Webster’s Dictionary or from a list of names of counties in the United States as listed in the United States Government Printing Office Style Manual."

6.410.1.3.10  (10-01-2001)
Ethics and Privacy

  1. IRS employees are committed to the principles of ethics and privacy in all decisions, actions, and relationships, both inside and outside the organization.

  2. Document 9300, Catalog #10567C, should be distributed in class and presented to the students as the core ethical principles and principles of public service which IRS follows. For every 40 hours of instruction in a given lesson or series of lessons, the course material will include no fewer than three exercises, scenarios, or problem-solving incidents that involve decision-making using the ethics and privacy principles.

6.410.1.3.11  (10-01-2001)
"Official Use Only" (OUO) Classification of Training Materials

  1. All IRS training materials are available to the public under the Freedom of Information Act (FOIA) unless the material is classified "Official Use Only" .

  2. Published OUO materials should not be included in training publications, but rather distributed by instructors in class. If material must be included it must be clearly identified as OUO.

  3. If course material is to be withheld from the public, Learning and Education must recommend the "Official Use Only" classification and obtain concurrence from the Office of Governmental Liaison and Disclosure or the Disclosure Officer at the local Submission Processing Center site as appropriate. Specific guidance is provided in IRM 1.3.1.12, Classification of Documents, and 1.3.1.12.4.5, Training Material.

6.410.1.3.12  (10-01-2001)
Americans with Disabilities Act (ADA), Section 508

  1. The Access Board developed standards for electronic and information technology under the Rehabilitation Act Amendments of 1998. Section 508, which require that when Federal departments or agencies develop, procure, maintain, or use electronic and information technology, they shall ensure that the technology is accessible to people with disabilities, unless an undue burden would be imposed on the department or agency.

  2. Section 508 speaks to various means for disseminating information, including computers, software, and electronic office equipment. It applies to, but is not solely focused on, Federal pages on the Internet or the World Wide Web. It does not apply to Web pages of private industry.

  3. The Access Board’s standards will become part of the Federal procurement regulations. Additional information on Section 508 is available at www.section508.gov and www.usability.gov.

6.410.1.3.13  (10-01-2001)
ADA Standards and Criteria

  1. The standards cover means for disseminating information, including computers, software, and electronic office equipment in the Federal sector. They provide technical criteria specific to various types of technologies and performance-based requirements, which focus on the functional capabilities of covered technologies.

  2. Specific criteria cover software applications and operating systems; Web-based information or applications; telecommunications products; video or multi-media products; self contained, closed products such as information kiosks and transaction machines, and computers.

  3. Also covered is the compatibility with adaptive equipment that people with disabilities commonly use for information and communication access.

6.410.1.3.13.1  (10-01-2001)
ADA Electronics Requirements

  1. Section 508 (508 statute html, 508 statute pdf) requires that Federal agencies’ electronic and information technology be accessible to people with disabilities, including employees and members of the public.

  2. Section 508 establishes requirements for any electronic and information technology developed, maintained, procured, or used by the Federal government. The term "electronic and information technology" has been defined by the Access Board in regulations published on December 21, 2000.

6.410.1.3.13.2  (10-01-2001)
Reasonable Accommodation for Employees with Disabilities

  1. Course materials must be accessible to employees with disabilities. The timetable for course delivery should include the time needed for conversion of course materials to the format required by employees with disabilities.

  2. Staffing and funding resources should be made available so that course materials can be converted to formats compatible with the adaptive technology used by IRS employees. In some cases, in-service staff can accomplish the conversion. In other cases, the conversion may require the use of outside vendors.

  3. Course development 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.

6.410.1.3.14  (10-01-2001)
Continuing Professional Education (CPE)

  1. This information is intended to provide only general guidance concerning Continuing Professional Education (CPE). The planning, development, and delivery of CPE will vary depending on the needs of the client.

  2. CPE is a training activity designed to help employees achieve technical competence and professional performance on the job. CPE may include non-technical training. The three dimensions of CPE are:

    1. Update training — the continuing effort to maintain and update an existing level of proficiency by keeping current on new developments in legislation, regulations, rulings, court cases, and internal procedures, as well as new developments in technology.

    2. Gap training — the continuing effort to fill knowledge and skill gaps with expertise not acquired, or needed at earlier stages of a career.

    3. Depth training — the continuing effort to concentrate on specific subject matter areas by acquiring in-depth knowledge and skill where previous basic training provided an awareness level of training.

  3. CPE is provided to employees who have achieved the basic skill levels required to perform their current position. CPE is required training for m