6.410.1  Learning and Education Policy (Cont. 1)

6.410.1.2  (10-23-2012)
Curriculum Design and Development

  1. This subsection covers policy relating to:

    1. Training Development Quality Assurance System (TDQAS)

    2. Enterprise Learning Management System (ELMS)

    3. Identifying Course Development Projects

    4. Course Development Project Agreements

    5. Project, Program (Course) Item and Publishing Services Catalog Numbers

    6. Publishing Course Materials

    7. Technical Review of Course Materials

    8. Copyright Permission

    9. Disclosure Requirements

    10. Ethics and Privacy

    11. "Official Use Only" Classification of Training Materials

    12. Corporate Television Project Agreement and IVT Approval

    13. Using Task Forces

  2. Additional guidance is also available via the HCO web site at http://hco.web.irs.gov/devtrain/index.html.

6.410.1.2.1  (10-23-2012)
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." TDQAS contains "what to do" information described in the Trainer's Toolkit Document 11000 (Rev. 3-99). The "Trainer's Toolkit" also contains detailed "how to do it" information, commonly referred to as the "Guidelines".

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

    1. Assessment - Identify the performance problems and determine the focus of training development efforts.

    2. Analysis - Describe the trainee population, inventory the job tasks, select the tasks for training, analyze the tasks, and conduct a learning analysis.

    3. Design - Design the training plan, construct the test items, prescribe the course design strategy, prescribe the OJT design strategy, prescribe the job aid design strategy, and prescribe the evaluation strategy.

    4. Development - Develop the draft materials, try out the draft materials, revise and produce the materials.

    5. Implementation - Implement the training tracking system, prepare the training program guidelines, and oversee training implementation.

    6. Evaluation - Evaluate learner reaction and achievement, and evaluate job performance and organizational impact.

  3. When time and funding permit, use the recommended TDQAS phases and steps rather than shortcut or default procedures.

  4. 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 an aid when preparing specifications in a Statement of Work (SOW).

  5. All education community components must maintain documentation supporting the outcomes used to develop curricula and learning content as well as master copies of learning content.

6.410.  (10-23-2012)

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

    1. Identify the performance problem. The first action in the TDQAS Assessment phase is to identify a performance problem: the discrepancy between actual job performance and desired job performance. Performance problems may include inadequate performance of experienced employees, changed job responsibilities employees cannot yet perform, new technology affecting job performance, or newly selected employees who lack the necessary job skills.

    2. Determine the focus of training development efforts. The second action in the TDQAS 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.  (10-23-2012)

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

    1. Describe the trainee population. The trainee population description verifies or revises the assumptions concerning the intended learner audience. Comprehensive knowledge about the trainees for whom instruction is intended helps developers to design training which will enable the trainees to learn effectively. In addition to demographic information which is useful in establishing the scope of training programs, trainee population data provide further information concerning existing skills, knowledge, and attitudes among trainees. Training can be geared to the trainees and can build on what they already know. Preliminary training can be offered to those who do not possess prerequisite knowledge and skills. Differences among trainees can be identified and compensated for in the training design. This helps ensure that all trainees benefit from the instruction. Failure to identify existing trainee knowledge and skills may lead to unnecessary overtraining or insufficient training. This, in turn, can lead to student boredom, frustration, or even failure. Trainee population data are routinely referred to throughout the various phases of TDQAS.

    2. Inventory the job tasks. For training development purposes it is crucial not only to define the job thoroughly, but also to specify all of the tasks which are components of the job. These tasks represent all of the possible "targets" upon which training programs could focus. This provides the basis for the match-up between job tasks and the requisite training programs which lead to successful job performance. Failure to produce an accurate task inventory can result in voids in training or in training the wrong tasks. This negatively affects job accomplishment.

    3. Select the tasks for training. Under real-world conditions, not all tasks associated with a particular occupation or specialty can be, or need to be, formally trained. This is partially due to shortages of resources, time available for training, the nature of the tasks themselves, and other factors. Even if resources were available, it would not be a prudent strategy considering retention and career progression variables. It is desirable, therefore, to provide for economy of training by reducing the number of tasks to those necessary or critical to accomplishment of the job. During the task selection process, tasks are selected which require formal training, on-the-job training, or can be performed using job aids. Tasks which do not require training are eliminated.

    4. Analyze the tasks. Task analysis for training purposes is the process of examining each task selected for training in the circumstances under which it is performed. This provides information which will assist in the design and development of performance-oriented training. A properly prepared task analysis will save countless hours by avoiding duplication of effort among designers, writers, and producers. Even more important, this common analysis base provides consistency and continuity among various training products and programs. The analysis may also be used to identify common training among occupations — opportunities for generic modules, merger training, etc. The goal is to ensure that the trainee is trained under conditions that accurately reflect job performance and which will result in job proficiency.

    5. Conduct a learning analysis. This is the last action of the analysis phase and is preliminary to the actual design of the training and training support materials. Based on the task analysis data, this is where specific training objectives are written; the requisite knowledge and skills are determined; and the job aids are confirmed. Special emphasis should be placed on job aids , as this may decrease the need for formal courses of instruction.

6.410.  (10-23-2012)

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

    1. Design the training plan. The training plan can also be viewed as a training strategy or curriculum. The training plan, once developed, serves as the master plan for all training activities within an occupation. It is the specific training picture or scheme for each occupation within the function. It is here that overlapping or redundant training objectives can be eliminated and gaps in the training programs can readily be identified. The training plan provides the structure for coordinated and efficient training development activities by streamlining and integrating courses of instruction to provide the right training at the right time in the right amount.

    2. Construct the test items. Test items (not to be confused with the test instruments themselves), whether used in a formal testing scenario, as drill and practice, as practical exercises, or as some other form of learning assessment, measure whether a trainee has achieved a training objective to some standard or degree of proficiency. They are derived from an analysis of what is required to successfully perform a particular task on the job.

    3. Prescribe the course design strategy. The course design strategy provides the guidelines for group-instruction and self-instruction which are conducted in a classroom, learning center, or job setting. The strategy is prepared before extensive writing or costly production begins. It is the recipe or blueprint for learning that has been prepared by the training developer that all writers and production specialists can ultimately follow. This is especially helpful when using task forces or outside contractors to arrive at a clear understanding of how the course is to be developed.

    4. Prescribe the OJT design strategy. This provides the link between classroom training and on-the-job performance. The OJT design strategy is carefully planned so that the OJT program is organized around important, job-related issues and activities. OJT activities and assignments are logically and optimally arranged to facilitate the learning process in a job setting. Without an OJT design strategy, there is a high probability for a mismatch between objectives, learning activities, and practice. Follow-on training to enhance or expand upon what was learned in the classroom may be inconsistent among trainees unless it is properly designed.

    5. Prescribe the job aid design strategy. Job aids, unless they require training for effective use, are usually faster to develop, less expensive and easier to revise. Nevertheless, they must be carefully planned. In terms of improving job performance, job aids can decrease the amount of time required to complete a task, reduce the number of errors, and increase the confidence of an employee in his or her ability to do the job by eliminating unnecessary memorization.

    6. Prescribe the evaluation strategy. The primary purpose for evaluation in a training context is to gather credible data for improving training which should, in turn, lead to improved job performance. Planning for evaluation cannot wait until the last minute. Commitment by SL&E and other involved parties to the evaluation process should be obtained in advance. This minimizes the chances of evaluation being perceived as threatening. Resources necessary to the evaluation can be identified early-on, thus facilitating the whole process.

6.410.  (10-23-2012)

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

    1. Develop the draft materials. Development is the logical follow-on to assessment, analysis, and design activities. Draft materials provide the opportunity for multiple sources of input to the training program materials, as well as serve as a checks and balances mechanism for minimizing errors.

    2. Try out the draft materials as appropriate. This tests whether or not the training materials teach. Tryout of draft materials should not be bypassed. The process contributes significantly toward successful training programs and, ultimately, job performance. Studies have shown that even a limited number of tryout participants can identify 75-80% of the errors and shortcomings in the materials.

    3. Revise and produce the materials. This is the logical conclusion of the development phase. The training and training support materials should now be effective, efficient, educationally sound, and ready for distribution.

6.410.  (10-23-2012)

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

    1. Implement the training tracking system. This action is the link between the produced materials and their implementation. It concerns the administration and logistics of cataloging, warehousing, and distributing the training and training support materials. In addition, mechanisms for tracking trainees (for training evaluation purposes) during and subsequent to the conduct of instruction should be addressed. The training tracking system enters the training and training support materials "into the system" so that actual implementation of training programs can occur.

    2. Enter course information into the Enterprise Learning Management System at https://elms.web.irs.gov/ in accordance with ELMS procedures.

    3. Oversee Training Implementation. The purpose is to train trainers how to teach, set up the classroom, obtain the training materials, prepare to conduct training, assemble the trainees, conduct the training, and initiate the evaluation process.

    4. Training implementation is a shared responsibility between LEADS Centralized Delivery Services (CDS) and embedded Learning and Education.

6.410.  (10-23-2012)

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

    1. Evaluate learner reaction and achievement. Learner reaction determines how people feel about the training. Learner reaction, also known as Level 1 feedback, answers the question: Did they like it? This is the lowest level of a comprehensive approach to evaluation and should never stop here. Learner achievement is known as Level 2 feedback. As a continuation of the process, learner achievement determines whether trainees learned the skills and acquired the knowledge as a result of the training. Did the participants learn what they were supposed to learn? These two aspects of the evaluation process provide a basis for deciding whether the training met its planned objectives. It helps remove guesswork from training programs by obtaining hard data upon which to base revision efforts.

    2. Evaluate Job Performance and Organizational Achievement. Evaluating job performance is known as Level 3 feedback. In a training context, evaluation of job performance determines whether trainees used the knowledge and skills they were taught while on the job. What do they do differently as a result of training? Evaluation of organizational impact is known as Level 4 feedback. Also in the training context, evaluation of organizational impact determines whether organizational outcomes were influenced/accomplished by the training program. Did the training program impact the mission of the organization? These two final aspects of evaluation help to enhance job proficiency by removing guesswork from the training program when hard data are used as a basis for revision efforts. Failure to determine training impact on job performance allows training deficiencies to remain undetected. Evaluating the link between training programs and subsequent job performance establishes the accountability of training to the organizational mission.

6.410.1.2.2  (10-23-2012)
Enterprise Learning Management System (ELMS)

  1. ELMS, the Enterprise Learning Management System is the official system of record for recording and tracking training data for the Internal Revenue Service, and is recognized by OPM and the Treasury Department. ELMS is a web based application that managers, employees, and the L&E community access from their desktop computers to manage training and employee development. Employees can also access and launch web based training directly from ELMS. (Refer to IRM 6.410.8, Learning and Education, Learning Technology Office Standards). Access the ELMS web site at: http://elms.web.irs.gov/.

6.410.  (10-23-2012)
Curriculum Guides and Learning Catalogs

  1. The BUs can use curriculum guides to determine necessary training for various occupations. The curriculum information is loaded into ELMS and subsequently assigned into employee learning plans. For additional information, employees can contact their BU point of contact.

  2. A competency-based curriculum guide:

    1. Identifies the tasks performed in each occupation and occupational specialty

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

  3. The curriculum guide may be 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 L&E Embedded organizations are responsible for developing course curricula for the occupations included in their business organizations.

6.410.1.2.3  (10-23-2012)
Identifying Course Development Projects

  1. This information is intended to provide only general guidance. Specific responsibilities and actions related to the need for course development projects are determined by the needs of the BU.

  2. Embedded L&E organizations work with their customers to identify organizational training needs. Factors to consider include:

    1. Recruiting levels

    2. Attrition rates

    3. Seasonal versus permanent employee groups

    4. The rollout of new operating programs

    5. The application of new technologies

    6. Tax form changes

    7. New tax laws, policies, or procedures

  3. Consider sources of information such as:

    1. Results of performance analyses

    2. Surveys of taxpayers and tax practitioners

    3. Surveys of IRS personnel

    4. Trainees’ and instructors’ evaluations of training courses

    5. Quantitative or qualitative data on how work is being performed

    6. Reports from such outside sources as the General Accounting Office

  4. Embedded L&E organizations in partnership with their BU customers determine which existing courses should be updated or revised and which new courses should be developed based on the annual training plan.

6.410.1.2.4  (10-23-2012)
Learning Content Management System (LCMS)

  1. The IRS’ Learning Content Management System, enables IRS to drive productivity through learning content management, knowledge sharing, assessment, rapid authoring, and performance support. Entirely browser-based, the LCMS provides the ability to streamline the capture of information and development of learning materials, improve the management and sharing of information across an organization as well as consistently manage all learning programs for both online and instructor-led formats. Flexible delivery options allow rapid access to important learning and knowledge resources, anytime and anywhere. Access the LCMS web site for additional information at: http://e-learning.stg.web.irs.gov/LCMS/lcms_index.asp

6.410.1.2.5  (10-23-2012)
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 BU clients. Embedded L&E organizations may develop specific requirements for project agreements.

  2. The project agreement:

    1. Forms a contract among all stakeholders involved with the project

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

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

  3. Components of a course development project agreement may include:

    1. Overview

    2. Purpose

    3. Project Information

    4. Project Number

    5. Course Number(s)

    6. Target Audience

    7. Life Cycle

    8. Responsible Development Site

    9. Project Manager

    10. Development Timeframes

    11. Estimate of Resources

    12. How Feedback Will Be Addressed

    13. Contacts

    14. Responsibilities

    15. Risks

    16. L&E Approval Signatures

    17. Customer Approval Signatures

  4. When developing/delivering videotaped course materials and Interactive Video tele-training programs, an additional project agreement with IRS Corporate TV is required (Refer to IRM 6.410.1.2.14.)

  5. The project agreement product development schedule describes:

    1. The course development activities and events

    2. The targeted starting date and completion date for each activity and event

    3. The resources estimated for each activity and event

  6. The project agreement assigns responsibilities for:

    1. Providing resources

    2. Performing specific tasks

    3. Supporting and/or participating in activities and events

6.410.1.2.6  (10-23-2012)
Project, Program (Course) Item and Publishing Services Catalog Numbers

  1. A development item/development course (DEV-CRS) for a course development project is created in ELMS, where it is used to allocate funds, schedule events, and track expenses.

  2. Needed delivery Item(s) are created for each course. One of the ELMS Item numbers associated with a course is used as the Program (Course) Number for the course.

  3. A course catalog number, composed of five digits and a letter, is issued by Multimedia Publishing Division and is associated with a particular course. It specifically identifies the primary, support, and other materials used in the course. This number is typically used to easily order all the needed training materials for a particular class. Publishing also issues a product identification catalog number (five digits and a letter) for each individual product. These numbers are used by Publishing for controlling individual books and by users for placing "casual" orders.

6.410.1.2.7  (10-23-2012)
Publishing Course Materials

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

  2. Development staff should consult a printing specialist in Media and Publications Division regarding the printing requirements for specific course materials. Team member information can be found at: http://publish.no.irs.gov/pubsys/training/team.html. These requirements include:

    1. The type of binding to be used

    2. The number of training products (e.g. publications, CD-ROMs, videos) in the course and their size (number of pages)

    3. The number of copies needed to satisfy the target audience

    4. Any direct distribution to the field (including addresses and quantities). A standardized cover template to be used can be found at: http://publish.no.irs.gov/pubsys/training/template.html

    5. The date that the composite PDF copy (with fonts embedded) and native files of the course material will be received by Publishing Division

    6. The time frame for printing and warehousing

    7. The infield date

    8. Copyright limitations for commercially produced materials

  3. The forms required for publishing course materials are routed through the Embedded L&E office for approval and forwarded to Media and Publications Division. These forms are:

    1. Form 9123 (Rev. 1-2011), Course Catalog Listing, Catalog Number 11549Q

    2. Form 1767 (3-05), Publishing Services Requisition, Catalog Number 61490G

  4. 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." Guidance for preparing an electronic copy can be found at: http://publish.no.irs.gov/pubsys/training/step2.html.

  5. Document 6987, The IRS Mission Statement (Document 6987, Catalog #62293V, Rev. 4-2009) and the Fourteen General Principles of Ethical Conduct for Federal Employees (Document 9300, Catalog #10567C) are required to be in every printed training course book. When there are not printed course materials, they can be downloaded separately from the Order and Subscription Management System (OSMS). Both documents can be found at: http://core.publish.no.irs.gov/docs/pdf.

  6. Document 6987, The IRS Mission Statement (Document 6987, Catalog #62293V) and the Ten Core Ethical Principles/Five Principles of Public Service (Document 9300, Catalog #10567C) are required to be in every printed training course book. When there are not printed course materials, they can be downloaded separately from the Order and Subscription Management System (OSMS). Both documents can be found at: http://publish.no.irs.gov/catlg.html.

  7. Course materials and course numbers that no longer exist must be obsoleted from the publishing course catalog listing. Form 9123 and Form 1767 are prepared to obsolete course materials and numbers. See up to date procedures for instructions at the following link: http://publish.no.irs.gov/pubsys/training/obslt.html.

6.410.1.2.8  (10-23-2012)
Technical Review of Course Materials

  1. Course materials must be reviewed by the BU for technical and procedural accuracy and completeness. Depending on the course, this review may include one or more of the following: the client, related IRM analyst, Chief Counsel, Disclosure, Financial Crimes Enforcement (FINCEN), and Labor Relations.

6.410.1.2.9  (10-23-2012)
Copyright Permission

  1. Copyright is a form of protection provided by the laws of the United States to the authors of original works of authorship.

  2. Copyright protection arises automatically once an original work of authorship is fixed in a tangible medium of expression, now known or later developed; written, filmed, and recorded.

  3. Copyrighted materials (books, articles, videos, etc.) may not be used without written permission from the publisher or author. If the copyright owner is known, (usually it is the publisher), they may be contacted directly for permission.

  4. The U.S. Copyright Office provides copyright information in the publication "Copyright Basic" (Circular 1). The web site address for the Copyright Information Circulars is: http://www.loc.gov/copyright/circs/.

    1. "Copyrighted" means that copies of protected material 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 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. 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.

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

    7. 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.

  5. The "fair use" exception under copyright law allows a person to make limited use of copyrighted work without the copyright owner’s permission for the purposes such as criticism, comment, news reporting, teaching, scholarship or research, and upon a determination that the particular use is fair (17 U.S.C. § 107).

  6. The fair use of a copyrighted work is not an infringement of copyright. Under this statutory exception, a determination as to whether a particular use is fair must be based on four factors:

    1. The purpose and character of the use, which takes into consideration the commercial or noncommercial use of the copyrighted work

    2. The nature of the copyrighted work, which considers whether the copyrighted work is creative, factual, informational, or a combination thereof

    3. The amount and substantiality of the portion of the work to be copied, which takes into consideration whether the portion to be copied is the heart or focus of the work

    4. The effect of the copyrighted work’s potential market caused by the copying, including whether an unauthorized use of a copyrighted work reduces the demand for the original such that the potential market for or value of the copyrighted work is impacted

  7. Examples of "fair use" could include:

    1. Musical jingle to open a class

    2. Downloading an internet graphic into a presentation

    3. Using a short film clip to illustrate a point or generate a class discussion

    4. Using a cartoon or comic strip to illustrate a point or generate a class discussion

  8. This exception to copyright law may be relied upon when a proposed use of a copyrighted work is appropriately determined to be "fair" given the specific facts.

  9. It is important to ensure that the fair use analysis produces a clear answer as to whether the exception would apply in a particular situation. If it does not produce a clear answer permission must be obtained to use the copyrighted work.


    Proper care and judgment must always be used when applying the fair use act. Failure to do so may result in a copyright infringement suit against the agency. If there is any question or doubt, contact the Office of the Chief Counsel for guidance.

6.410.1.2.10  (10-23-2012)
Disclosure Requirements

  1. Disclosure is making known to any person in any manner whatever returns or return information (sensitive information). It also includes the release of other sensitive information covered by the Privacy Act or designated as official use only.

  2. An unauthorized disclosure occurs when sensitive information is released to someone or in a forum without authorization. It is the practice of revealing tax, personal, or financial information concerning an individual to any unauthorized person or organization. An unauthorized disclosure can be made either orally or in writing.

  3. When developing training material consider the following:

    1. Every Internal Revenue Service employee is affected in the performance of his or her duties by laws governing confidentiality of records and information.

    2. The Learning and Education community and the business units must consider disclosure issues associated with potential training material and privacy matters pertaining to the taxpayer, student or instructor.

    3. Training materials must be sanitized to ensure that no personal taxpayer information is released and no disclosure laws are violated.

    4. Questions about disclosure issues may be researched in IRM Handbook 11.3, Disclosure of Official Information Handbook, by calling the Disclosure Help Desk at 1-866-591-0860, or referred to your local Disclosure Office.

  4. The following are some forms of information that must not be disclosed:

    1. SSN

    2. Taxpayer name

    3. Place of residence

    4. Occupation

    5. Place of employment

    6. Earnings

    7. Investment information

    8. Tax information

  5. Actual taxpayer tax information cannot be used in course materials. This information includes the following:

    1. Taxpayer entity

    2. Taxpayer tax return data

  6. It is prohibited to use actual tax return data, even if the entity information is sanitized. Using the raw numbers from an actual tax return, even with fictional entity information, is not permitted.

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

  8. 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."

6.410.1.2.11  (10-23-2012)
Ethics and Privacy

  1. Provisions of the Privacy Act of 1974 require privacy act statements on internal and external training forms which request personal information.

  2. IRM 11.3, Disclosure of Official Information, the Freedom of Information Act (5 USC 552) and the Privacy Act (5 USC 552a) contain the instructions, guidelines and procedures necessary to fulfill our obligations under the disclosure laws and may be used as a reference.

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

  4. Document 9300, Fourteen General Principles of Ethical Conduct for Federal Employees, Catalog #10567C should be distributed in class (if not found in the training book) and presented to the students as the core ethical principles and principles of public service which IRS follows.

6.410.1.2.12  (10-23-2012)
Personally Identifiable Information (PII)

  1. When developing training materials, course developers must be certain not to include any PII. PII is taxpayer and/or employee information or data that uniquely identifies a person, and if stolen, could do harm to the taxpayer or employee.

  2. Examples of PII include the following, but are not limited to:

    1. Names

    2. Home addresses

    3. Social Security Numbers

    4. Taxpayer Identification Number

    5. Date of birth

    6. Home telephone numbers

    7. E-mail address

    8. Tax return information

    9. Credit Card information

    10. Bank account information

    11. Salary information

    12. Family information

    13. Biometric data (height, weight, eye color, fingerprints, etc.)

    14. Other numbers or information that alone or in combination with other data can identify an individual


    Visit the Think Data Protection website at http://irweb.irs.gov/AboutIRS/bu/pipds/information_protection/think/default.aspx for additional information.

6.410.1.2.13  (10-23-2012)
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. In cases where vendors have access to OUO material, they must receive a special security clearance. Project Managers should contact the Contracting Officer’s Representative (COR) or Contracting Officer (CO) for further instructions.

  4. If course material is to be withheld from the public, Embedded L&E must recommend the "Official Use Only" classification and obtain concurrence from the Office of Governmental Liaison and Disclosure.

  5. Specific guidance is provided in IRM 11.3.12, Disclosure of Official Information - Designation of Documents, IRM Training Material and IRM (7). The following statement should be placed on the cover of OUO training material: Official Use Only: Certain pages of this book have been designated as "Official Use Only" . Requests from outside the Service for copies of this book are to be referred immediately to the local Disclosure Officer.

6.410.1.2.14  (10-23-2012)
Corporate Television Project Agreement and IVT Approval

  1. This information is intended to provide only general guidance. Specific roles and responsibilities may vary depending on the particular project.

  2. To produce videotaped course materials or to produce an Interactive Video Tele-training (IVT) program to be broadcast over the IRS satellite network, a corporate television project agreement must be prepared and submitted to the IRS TV Studio.


    A copy of the Project Agreement may be found on the IRS Corporate TV web site at: http://cl.no.irs.gov/TV-Forms/PA-form.htm under "Client Services."

  3. The Corporate Television project agreement is signed by the head of the IRS television studio as the executive producer and by the appropriate business unit project manager.

  4. The components of a Corporate Television project agreement include:

    1. Program type (live broadcast, Digital Video Disc (DVD) development, etc.)

    2. Program description (human resources, research materials, and high-level outline)

    3. Program training goals and objectives

    4. Audience profile

    5. Materials/Distribution

    6. Dates/Times

    7. Program framework (demonstration, drama, interview, panel discussion, moderator)

    8. Budget information

    9. Personnel needed

  5. In a Corporate Television Project Agreement, the responsible employees and their contractual commitments are specified as follows:

    1. The executive producer (Corporate Television) conducts initial concept meeting with the client, decides if Corporate Television will proceed with the project, and assigns the Producer/Director (PD) for the project.

    2. The PD (Corporate Television) produces and directs the project. Duties include pre-production, production, and post-production.

    3. The project manager (business unit project manager) serves as the client’s principal point of contact with Corporate Television to conceptualize the project, secures subject matter experts to prepare the outline and script for taping or broadcast or IVT program, secures focus group participants and secures authorization for funding.

    4. The business unit financial manager transfers funds from the course development project budget to Corporate Television to cover the costs of producing the videotape, broadcast or other services.

    5. The business unit project manager participates in design and development meetings, prepares the focus group moderator’s guide, conducts the focus groups, and prepares the focus group report.

    6. Subject matter experts prepare the content outline and script for the videotape or broadcast, participate in production, and observe production to ensure content validity.

    7. Talent (IRS employees and/or professional actors) attends all scheduled rehearsals, follows instructions of the producer/director, and serves as the presenter or participant in the broadcast program or videotape shoot.

    8. The business unit project manager/sponsor approves the draft script for use with the focus group, reacts to the focus group recommendations, and approves the final script that serves as the basis for the actual production.

    9. The business unit project manager/sponsor approves the final product (videotape or broadcast) and approves the duplication and distribution of taped material.

6.410.1.2.15  (10-23-2012)
Using Task Forces

  1. In certain course development projects, a task force may be used to design and write the course materials.

  2. When planning the size and length of a task force, consider the complexity of the work to be performed, the level of detail to be achieved in the work product, and the course delivery date.

  3. When planning where to conduct a task force, consider these factors:

    1. Location of subject matter expertise

    2. Location of affected industry

    3. Availability of lodging, meeting space, and specialized equipment or materials

    4. Travel costs

    5. Can the project be completed through existing technology, e.g., Office Communicator, Centra or Live Meeting

6.410.  (10-23-2012)
Selection Criteria for Task Force Participants

  1. When nominating and selecting participants for task forces, consider the following:

    1. Any specialized criteria in terms of knowledge, skills, or experience that may be required to enable the task force to achieve its objectives

    2. The goals of equal employment opportunity and diversity. (Task force participation is a valuable developmental assignment for employees.)

  2. The standard criteria for nominating and selecting task force participants include the following:

    1. Technical expertise - The task force nominee must be a highly skilled performer of the tasks for which training is being developed. The nominee needs the ability to develop training materials with a minimum of technical assistance, by using his or her existing knowledge of the technical content contained in the program area and by researching sources of technical content (Internal Revenue Code, Internal Revenue Manual, Treasury Regulations, Public Laws, and commercial tax services).

    2. Learning ability - The nominee must be able to quickly grasp and apply new concepts in an unfamiliar work environment and to learn how to prepare training materials, such as task lists and observable trainee performance statements.

    3. Writing ability - The nominee must have the ability to write new training materials in a logical, clear, concise, and complete manner in order to communicate complex technical issues. The nominee must also be able to incorporate necessary changes into existing text, keeping the flow of the material consistent.

    4. Computer skills - Task force nominees must be proficient in basic computer skills.

    5. Use of time - The nominee must be able to plan, schedule, and complete assigned work within the time allotted.

    6. Judgment - The nominee must have the ability to analyze an assignment and determine what course of action to take within given guidelines.

    7. Cooperation - The nominee must be able to work with the project manager and the other task force participants within the framework of the established task force objectives.

    8. Dependability - The nominee must be able to work within guidelines established by the project manager, but, once parameters have been set, be able to work with a minimum of guidance. The nominee must keep the project manager informed of significant developments.

  3. When specialized knowledge, skills, and experience are required for task force participation, these additional criteria are included in the request for nominations.

6.410.  (10-23-2012)
Recruiting the Task Force

  1. Planning a task force includes determining the size of the task force (number of participants) and any specialized criteria for nominating and selecting the participants.

  2. Know the BU requirements for request timelines and advance notification for SMEs to travel, if required.

  3. A request for task force nominations should not ask for employees by name. An individual employee should be name-requested only when his or her expertise is unique or essential to the task force effort.

  4. Offices are advised of the participants selected, and the selected participants receive official notification and reporting instructions, if travel is required, for the task force event.

6.410.  (10-23-2012)
Conducting the Task Force

  1. Task force activities include the following:

    1. Providing an orientation to the task force event

    2. Providing training to the participants of the task force, as needed

    3. Describing the work product outputs to be accomplished by the task force and the standards of acceptability for these outputs

  2. Each member of the task force should know exactly what work he or she is expected to produce. Involving the task force members in the discussion of task force products and standards enables them to develop a sense of ownership and group cohesiveness.

  3. The managers or facilitators of a task force should provide encouragement and support to the task force members by reviewing their work and providing feedback.

  4. The work products of the task force members should be reviewed as early as possible to ensure that they are meeting the standards of product acceptability. In that way, the task force members can adjust the performance of their work as needed.

  5. In many cases, the review of the draft material can/will be conducted at the participant’s POD. If this is the case, the project manager should contact the participant’s manager and secure the manager’s cooperation in providing adequate time and space for the review to take place.

  6. At the end of the task force activity, the task force managers/facilitators should conduct a closeout session with the task force members to review the accomplishments of the task force and obtain feedback on the task force experience.

6.410.1.3  (10-23-2012)
Administering Training Activities

  1. This subsection provides guidelines and procedures for offices responsible for conducting and managing employee training in the Internal Revenue Service.

  2. This subsection is organized into the following categories:

    1. General Administration Issues

    2. Training Salary

    3. Scheduling Training Events

    4. Education Professional and Instructor Development

    5. Evaluation Procedures

    6. Training Material

    7. Use of Non-Government Instructors (Contractors)

    8. Testing

    9. Training Performance Information

    10. Attendance at Meetings and Conferences

    11. Off-Site Space for Training

6.410.1.3.1  (10-23-2012)
General Administration Issues

  1. Union agreements and information on the American Council on Education (ACE) are topics covered in this subsection.

6.410.  (10-23-2012)
National Agreement

  1. Training will be conducted in areas covered by the National Agreement such areas as:

    1. Assessments

    2. Self-development

    3. Career Learning Plans

    4. Enterprise Learning Management System (ELMS)

    5. CPA/Bar Review and Outservice training reimbursement

    6. Online training courses

    7. Training Travel

    8. Reasonable Accommodations

    9. Other training areas

  2. For additional information, refer to the most current National Agreement on the IRWeb.

6.410.  (10-23-2012)
College Credit for IRS Courses – American Council on Education (ACE)

  1. The American Council on Education (ACE) is the major national coordinating body for post-secondary education that reviews and makes college credit recommendations for formal educational programs and courses offered by IRS.

  2. ACE is a program enabling employees to receive college credit for courses.

  3. ACE college credit recommendations guide colleges and universities in awarding college credit for courses attended in non-academic settings. Several courses in the management curriculum as well as technical tax courses have been approved by ACE for college credit. For more information about ACE go to: http://www.acenet.edu//AM/Template.cfm?Section=Home

6.410.1.3.2  (10-23-2012)
Training Salary

  1. Employees are paid their salary while in training. The OPM Training Policy Handbook: Authorities and Guidelines covers premium pay provisions or compensatory time-off eligibility. For more information go to: http://www.opm.gov/hrd/lead/pubs/handbook/Training_policy_hndbk04.pdf

6.410.1.3.3  (10-23-2012)
Scheduling Training Events

  1. When scheduling training events:

    1. Avoid weekends, holidays, as well as dates associated with religious observances.

    2. Schedule training for non-day shift employees during their regular tour of duty whenever possible. When it is not possible to do so, change an affected employee’s tour of duty.

    3. Allow appropriate travel time on the beginning and ending days of class to accommodate the majority of participants.


      Employees in travel or in training status or on detail adhere to the tour of duty of the organizational segment to which they are temporarily assigned.

  2. Centralized Delivery Services (CDS) will schedule training space based on the annual training plan and adjust to changes in the plan throughout the year.

  3. Training space in CDS sites can also be scheduled by accessing the Training Room Information Management System (TRIMS) via the intranet at http://trims.web.irs.gov/resourcescheduler/login.asp.

    1. CDS will respond to the request for classroom space within 3 business days.

    2. The requestor will either indicate training supply and equipment support needs by accessing the "Training Supplies" and" Training Equipment" tabs at the top of the Reservation Detail screen in TRIMS at the time of the original request or complete Form 13167, "Request for Centralized Delivery Services (CDS) Support." Form 13167 should be submitted to the CDS staff where the event is taking place. If no supplies or equipment are needed, the requestor will insert a comment to that effect.

    3. Requests for reservations must be submitted at least eight weeks in advance of an event, when possible.

    4. Requests for space for training events will take priority over requests for non-training events.

    5. Reservations are not finalized until the requestor has received confirmation from CDS.

    6. Requestors must notify CDS of any changes or cancellations to reservations.

  4. These guidelines also apply to scheduling space in CDS computer training rooms, with the following additional requirements:

    1. The requestor must indicate any special software, hardware, user account, or profile installation needs at least 30 days prior to the event.

    2. Instructors must ensure training profiles, student logins, and student passwords are available for all participants for the specialty applications on which they are being trained (i.e., RTS, SETR, ACS, IDRS, etc.).

    3. Users must notify CDS of any computer malfunctions or technical problems.

6.410.  (10-23-2012)

  1. Refer to the Official Travel Guide IRM 1.32.1 for guidance on authorizing training travel and per diem, which is located on the ERC web site: http://core.publish.no.irs.gov/irm/p01/pdf/irm01-032-001--2012-02-07.pdf.

6.410.  (10-23-2012)
Mid-Course Review Guidelines

  1. The CDS Specialist responsible for the course will monitor classes. If specified in the course material and/or requested by the BU, a mid-course review may be required. Generally, mid-course reviews are only conducted for classes that are more than 80 hours in length. Refer to the specific course administrative guide or instructor guide for detailed information. Appropriate management officials should be informed of any problems identified through the monitoring activities.

6.410.  (10-23-2012)
Credit for Continuing Professional Education (CPE) for Certified Public Accountants (CPAs)

  1. Most states require that certified public accountants and lawyers complete a specified amount of Continuing Professional Education (CPE) to maintain their status. Documentation required to substantiate the CPE requirements vary depending on the state.

  2. The National Association of State Boards of Accountancy (NASBA) recognizes sponsors who offer CPE in accordance with nationally recognized standards. Large Business and International (LB&I) is a registered sponsor on NASBA’s National Registry of CPE Sponsors for CPAs.

  3. Training courses should be submitted to LB&I Embedded to determine if they qualify for NASBA accreditation.

  4. State boards of accountancy have final authority on the acceptance of individual courses.

  5. LB&I abides by the NASBA standards for CPE program development.

  6. LB&I and CDS retain the student and instructor participation records for a period of five years, and responds to the National Registry of CPE Sponsors about these records. Upon request, LB&I and CDS make the records available for inspection to the National Registry of CPE Sponsors or its designee.

  7. Business Units desiring to have courses reviewed for accreditation as CPE for CPAs, in accordance with NASBA guidelines, should submit the requisite materials to LB&I six (6) weeks prior to initial delivery for courses over four (4) hours and four (4) weeks prior to initial delivery for courses four (4) hours or less. Update the Course Catalog of the Enterprise Learning Management System (ELMS) accordingly once accreditation is completed.

  8. Any education community office desiring to offer CPA CPE credit for courses previously approved must:

    1. Identify delivery point personnel (e.g., CDS staff, site coordinators at downlink sites) to take attendance.

    2. Ensure that CPAs who seek to receive CPE credit attend the class or course; also ensure that their hours of attendance are recorded.

    3. Ensure CPAs are given the opportunity to complete the IRS standardized Level 1 evaluation form as directed by the CDS staff.

    4. Submit record of attendance to CDS to enable them to issue certificates of completion to CPAs who attend.

  9. CPAs who seek to receive CPE credit for an IRS course that has been approved for NASBA CPE credit must:

    1. Attend and complete the appropriate qualifying IRS course.

    2. Have the opportunity to complete the IRS standardized Level 1 evaluation form as directed by the Education Delivery staff.

    3. Comply with respective state requirements.

  10. The amount of CPE credit a CPA receives will be based on their actual hours of attendance.

6.410.1.3.4  (10-23-2012)
Education Professionals and Instructor Development

  1. Leadership and Cross-Functional (LCF) will issue guidelines to ensure consistent development of education professionals, e.g., Human Resource Assistants, Human Resource Specialists, Education Services Program Managers, Subject Matter Experts etc., throughout the Service.

  2. A comprehensive and systematic program has been established to meet the developmental needs of the education professional that includes, but is not limited to, skill building in the areas of:

    1. Basic education functions and responsibilities within the IRS

    2. Setting up and administering training classes, including use of the Enterprise Learning Management System (ELMS)

    3. Basic adult learning theories and best practices

    4. Coaching, evaluating, and providing feedback to instructors

    5. Developing lesson plans, instructing and facilitating classroom/e-learning/self-study courses

    6. Competency identification, compiling and analyzing training needs (needs assessment)

    7. Customer service and consulting

    8. Assisting customers to identify, analyze, diagnose and address performance issues

    9. Analyzing performance issues in order to determine the need for course development or revision

    10. Designing course material

    11. Instructional System Design

    12. Criterion-referenced test development (Level 2 Evaluation)

    13. New training technologies and tools for course design and delivery

    14. Oral and written communication

    15. Project management

  3. Additional information on course names and course numbers for training for the education community can be found on the HCO web site.

  4. Leadership and Cross-Functional will review skill levels of education professionals every other year at a minimum and take necessary action to address identified needs.

  5. When needed, Leadership and Cross-Functional will schedule and conduct train-the-trainer classes to meet the needs of the expanded education community.

  6. Leadership and Cross-Functional will gather feedback on the educational effectiveness of these programs and use this information to improve or modify the curriculum as needed.

  7. Leadership and Cross-Functional will develop course materials that support instructor development.

6.410.  (10-23-2012)

  1. This information establishes minimum requirements for instructor selection, training, certification, and evaluation that are applicable to all categories of instructors, e.g., Classroom, Lead Instructor (LI), Resident Lead Instructor (RLI), On-the-Job Training Instructors (OJT/OJI), Virtual Classroom (VC) Instructors, Interactive Video Teleconferencing (IVT) instructors and Computer Based Training (CBT) instructors.

  2. Additional requirements may apply to instructors in specialized areas. Examples include curricula/courses in management training, quality, and conflict management.

  3. The Service is committed to providing employees with high quality training. A key to attaining this critical objective is establishing and maintaining excellence in the quality of instruction provided by our instructors. Excellence in training programs is essential in developing proficient and motivated employees. Since a training program is no better than its instructors, employees selected to instruct must be highly skilled and well-trained.

  4. Employees develop valuable skills when they become instructors. Managers are responsible for creating interest and providing the proper climate within their functional area to encourage prospective instructors to apply for instructor vacancies. Managers must support instructors by releasing them from work assignments and allowing adequate time for instructors to prepare and instruct.

6.410.  (10-23-2012)
Definitions of Instructors

  1. The term "instructors" refers to Classroom Instructors, Lead Instructors (LI), Resident Lead Instructors (RLI), as well as , On-the-Job-Training Instructors (OJT/OJI), Virtual Classroom (VC) Instructors, Interactive Video Teleconferencing (IVT), and Computer Based Training (CBT) Instructors, unless otherwise stated. Instructors assist in the transfer of learning processes and are considered management officials while performing these duties.

    1. "Classroom Instructor" provides extensive and realistic experience to trainees in a classroom setting.

    2. Resident lead Instructors (RLI) are subject matter experts (SMEs) selected by Business Units (BUs) to manage teams of instructors on a full time basis for a specified term.

    3. On-the-Job-Training Instructor (OJT/OJI) conducts functional job training through trainee developmental work assignments and assists trainees in self-instructional and other training programs.

    4. Interactive Video Training (IVT) and Computer Based Training (CBT) Instructors manage all aspects (e.g. facilitation of discussions), of delivering an IVT session or a CBT session in a classroom setting.

    5. Virtual Classroom (VC) instructors deliver training or provide a learning experience to trainees using synchronous "virtual classroom" settings or blended learning such as, a training event conducted via a virtual environment (e.g. Centra). At a minimum, VC Instructors should complete Event Leader training (ELMS 13726 or equivalent) and must be supported by an Event Manager for any virtual training event. VC instructors may also be profiled as Event Managers in Centra upon successful completion of Event Manager Training (ELMS 13715). To be certified as a VC instructor, an individual must have met all the basic instructor requirements of his/her BU and completed the required virtual environment courses. Such certification does not in any way change the individual’s existing job classification.

    6. Instructor Cadre refers to a group of trained and certified instructors within each BU selected to manage the delivery of various training programs within a BU. There are Instructor Cadres for Instructor-Led classroom training and Virtual classroom training.

6.410.  (10-23-2012)
Instructor Selection and Merit Promotion Policy

  1. The National Agreement stipulates that the selection of Classroom, Virtual and On-the-Job Training Instructor Cadre will be made under the competitive selection procedures.

6.410.  (10-23-2012)
Temporary/Ad Hoc Instructor Selection

  1. When there are unexpected training needs for which there are no available instructors in the cadre, Temporary/Ad Hoc Instructors may be appointed until competitive selections are made. Temporary/Ad Hoc Instructor assignments are made only when no cadre instructors are available.

6.410.  (10-23-2012)
Instructor Selection Criteria

  1. Instructor cadre vacancies will be formally announced for competitive selection. Applicants will submit applications or resumes. After screening applications, panels may arrange interviews and/or presentations of a simulated lesson by each candidate to determine instructor potential. In selecting instructors, consideration should be given to employees who have:

    1. Expressed interest in instructing

    2. Demonstrated high standards of job performance and technical competence

    3. Demonstrated ability to communicate effectively

    4. Demonstrated success in leading and motivating others

    5. Experience or formal training in adult learning techniques

    6. Ability to travel may be a significant factor in the case of some classroom instructing assignments

  2. Employees are required to compete for instructor positions, with the exception of:

    1. Non-bargaining unit employees

    2. Employees whose position descriptions state that instructing will be required of the incumbent

    3. NTEU instructor selections

    4. Temporary promotions (both competitive and non-competitive) into positions whose duties include instructing

  3. Applicants for technical instructor cadre positions must be serving in positions that give them the technical expertise to meet the criteria specified in the vacancy announcement.

  4. Management has discretion in the selection of OJT instructors, in posts of duty less than five. Competitive selection is not required.

6.410.  (10-23-2012)
Training and Certification of Instructors

  1. This information covers the training and certification needed for all instructors.

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