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

Part 9. Criminal Investigation

Chapter 2. Skills and Training

Section 1. Training

9.2.1  Training

9.2.1.1  (05-18-2005)
OVERVIEW

  1. The Criminal Investigation (CI) Training Council advises the Chief, CI, on all matters relating to training.

  2. The Deputy Chief, CI, and the Director, National CI Training Academy (NCITA) co-chair the Training Council. The Director, Strategy and the Director, Operations Policy and Support each assign a permanent member on the Council. The remainder of the Council consists of seven rotational members:

    • one Special Agent in Charge (SAC)

    • one representative from each field operations area, alternate rotation of three Supervisory Special Agents (SSA), and three special agents

  3. The Deputy Chief, CI, will select the SAC from nominations submitted by the Directors, Field Operations. The Directors, Field Operations may select either a SSA or a special agent to represent his/her area.

  4. This section discusses the role of NCITA in preparing CI employees for their positions. The particular training programs discussed in this section are as follows:

    • Basic Training Program

    • Advanced Special Agent Training (ASAT)

    • Advanced and Specialized Training Programs

    • Management Training Programs

    • Program Development

    • Continuing Professional Education (CPE)

    • Firearms Training and Qualification

    • Defensive Tactics Training

    • Certified Public Accountant (CPA)/Attorney Professional Certifications

    • Continuing Personal Development (CPD)

9.2.1.2  (03-31-2004)
National Criminal Investigation Training Academy

  1. The NCITA is located at the Federal Law Enforcement Training Center (FLETC) in Glynco, GA. The NCITA is responsible for developing and monitoring formalized training programs and on-the-job training, and for scheduling and conducting training.

  2. Instruction and practical exercises are taught by NCITA instructors, field office cadre, and FLETC instructors, depending on the course of instruction.

  3. The NCITA student honor code is based on the premise that persons aspiring to serve as Federal law enforcement officers for the IRS should exhibit the highest levels of personal conduct and integrity. The honor code prescribes that all work submitted by a student to successfully complete a NCITA training program shall be the sole product of the student. Each student has an obligation to uphold the highest standards of integrity in training and shall not tolerate dishonesty by other students at NCITA. The honor code applies not only to written examinations but also to all work performed in the graded practical exercises of a training program. Honor code violations will result in termination from training.

9.2.1.3  (03-31-2004)
Special Agent Basic Training Program

  1. Newly appointed special agents must satisfactorily complete the following recruit training program:

    1. Phase 1—Pre-Basic Orientation Training Program (PB)

    2. Phase 2—Criminal Investigator Training Program (CITP)

    3. Phase 3—Special Agent Investigative Techniques (SAIT)

    4. Phase 4—On-the-Job Training (OJT)

  2. All new special agents (trainees) will be scheduled to attend formal classroom training at the designated reporting date established by the NCITA, consistent with the centralized hiring process. Phases 1, 2, and 3 will be run consecutively with no break between phases. The new special agent will report for duty to his/her respective field office upon successful completion of phase 3. Progression to phase 3 requires successful completion of phases 1 and 2.

  3. An evaluation of the trainee's performance will be sent to the trainee's respective field office management upon successful completion of phases 1, 2, and 3. Satisfactory completion of each phase is required to retain employment as a special agent. Repetition of any phase of training or training program will be allowed only in the case of medical problem or personal emergency, and only upon the approval of the Director, NCITA, and concurrence of the Director, Strategy and the Chief, CI.

9.2.1.3.1  (03-31-2004)
Pre-Basic Orientation

  1. A pre-basic orientation is conducted during the three days prior to the start of CITP. This orientation includes such topics as standards and expectations, IRS-CI organization, ethics and integrity, core values, diversity, prevention of sexual harassment, professionalism, and an introduction to the A.S.P.I.R.E (assess, set goals, plan, implement, review, and evaluate) model. All administrative personnel and relocation matters are covered in this phase of training.

9.2.1.3.2  (03-31-2004)
Criminal Investigator Training Program

  1. The CITP course is designed by and conducted at FLETC in Glynco, Georgia. The course educates trainees in various Federal law enforcement skills, including the fundamentals of criminal law, constitutional law, the rules of evidence and criminal procedures, trial practices, investigative techniques, vehicle operation, non-lethal control techniques, and firearms.

  2. Satisfactory completion of CITP is a prerequisite for SAIT. Unsatisfactory performance in CITP will disqualify the individual from further special agent training. The course may not be repeated unless the failure to complete it was due to a medical problem or personal emergency. Repetition of the course requires the approval of the Director, NCITA, and concurrence of the Director, Strategy and the Chief, CI.

  3. Special agents who have transferred from other enforcement agencies and have satisfactorily completed CITP need not repeat this training, unless their attendance is required by the Director, NCITA.

9.2.1.3.3  (03-31-2004)
Special Agent Investigative Techniques

  1. The first segment of SAIT is TAX–CI.

    1. The Tax–CI instruction consists of tax law training with an emphasis on criminal violations of the tax law.

    2. While delivery of the tax law training is integrated within the SAIT segment of Special Agent Basic Training (SABT) in a "just-in-time" training environment, testing is separate and distinct from the SAIT segment. By its nature, most of the tax law training will be early in the SAIT schedule. Satisfactory completion of Tax-CI is a requirement to continue in the SAIT segment of SABT. Unsatisfactory performance in Tax-CI will disqualify the trainee from further special agent training.

    3. As with CITP, repeating this course will only be allowed in case of a medical problem or personal emergency, and only upon the approval of the Director, NCITA, and concurrence of the Director, Strategy and the Chief, CI.

    4. The remaining portion of SAIT concentrates on developing the skills necessary to investigate potential criminal violations of Internal Revenue laws and related offenses.

    5. Both technical and behavioral skill development is emphasized throughout the program. Critical thinking skills with the underlying emphasis on core values drive this learner-focused, problem solving training environment. The program is practical exercise intensive.

    6. The trainees "work" two tax-training investigations. Individual blocks of instruction range from the simple to the complex; from the "how-to's" of numbering an investigation to the more substantive instruction in interviewing techniques, report writing, documentation of evidence, the different methods of proving income, financial search warrants, and testifying in judicial proceedings.

    7. Trainees plan and conduct interviews ranging from a simple third party interview to complex subject interviews, using a wide variety of interviewing techniques.

    8. Detailed presentations are made relative to the specific item, net worth and bank deposit methods of proving income.

    9. Trainees formulate and write a detailed Special Agent's Report (SAR). Each trainee prepares many memoranda, schedules, and summaries throughout the course.

    10. All of these various blocks of instruction are provided to the trainees as they work two different tax investigations. The instruction is woven throughout the investigation activity in a "just-in-time" manner to enable each trainee to reinforce, through practice, what was learned in the classroom, thereby expanding the trainees' knowledge base and refining their investigative skills.

    11. The first tax training investigation is an administrative specific item investigation. The second tax investigation is an expansion of the first. Specifically, it is a grand jury investigation, which emphasis the indirect methods of proving unreported income.

    12. Instruction is provided in the hard skill areas of defensive tactics, building entry, armed escort, and additional firearms training. The defensive tactics training introduces the trainee to CI's use of force procedures and consists of classroom instruction and physical training in weaponless defensive techniques. Building entry and armed escort training have similar formats. The firearms training includes range time and simulations.

    13. In addition, training is provided in conducting money laundering investigations and in those other areas which are necessary to enable the new special agents to successfully carry out their duties and responsibilities.

  2. A detailed evaluation of the trainee's performance in all segments of recruit training will be sent to the trainee's respective field office management upon successful completion of SAIT. Satisfactory completion of SAIT is required to retain employment as a special agent. Repetition of the course will be allowed only in the case of a medical problem or personal emergency, and only upon the approval of the Director, NCITA and the concurrence of the Director, Strategy and the Chief, CI.

9.2.1.3.4  (03-31-2004)
On-The-Job Training

  1. The purpose of the on-the-job training (OJT) program is to provide newly trained special agents the opportunity to develop investigative skills by applying the knowledge learned in CITP and SABT while encountering the challenges present in a real-life situation. The special agent OJT training program is designed to provide new special agents meaningful work assignments and assistance toward reaching a professional level of competency as quickly and efficiently as possible. The program requires that:

    1. every new special agent be assigned OJT investigations commensurate with his/her training ability

    2. every new special agent successfully complete prescribed objectives in order to complete OJT

    3. every new special agent trainee be assigned a qualified on-the-job instructor (OJI) to actively assist the special agent in completing OJT and reaching the full professional level

    4. successful performance of OJT activities be made a matter of record

  2. On-the-job training is directly related to investigations and consists of a series of objectives to be completed by the special agent under the guidance of the SSA and an OJI. The objectives and guidelines for conducting on-the-job training are contained in the Special Agent On-the-Job Training Guide (Training 4136–101, TPDS 83365G).

  3. On-the-job training begins as soon as a special agent successfully completes SABT. The special agent should initially be assigned relatively simple investigations using a specific item method of proof. The assignment of an investigation involving an indirect method of proof will require the OJI to work more closely with the special agent and provide more guidance than normal. This additional support should continue until the special agent has progressed to the point that additional help is no longer necessary.

    Note:

    The special agent will then continue with OJT under the direct supervision of the OJI and the SSA until the objectives set forth in training progress record of the OJT training guide are successfully accomplished. Performance of OJT activities will be made a matter of record by the OJI.

  4. The OJT will be completed when the objectives in the training progress record have been accomplished and the special agent has demonstrated to his/her OJI and SSA that he/she is capable of working independently. Although there is no rigid time limit set for the completion of OJT, the first 12 objectives in the training progress record are to be satisfactorily accomplished before the special agent is eligible for promotion to grade GS–11 (or the next higher grade for a IRS employee who has reached GS–11 at the time of transfer into CI).

9.2.1.3.4.1  (03-31-2004)
Responsibility for On-The-Job Training

  1. Each SAC is responsible for seeing that OJT is provided to special agent recruits and any special agents in need of such training, as well as the continued evaluation of the program.

  2. The SAC is responsible for ensuring that all SSAs under his/her supervision provide an effective OJT program for trainees. The SAC is also responsible for certifying the completion of OJT for trainees in his/her field office.

  3. The SSA is responsible for providing all special agent trainees under his/her supervision with an effective OJT program. The SSA is responsible for the following:

    1. Assigning a qualified OJI to assist the special agent with the necessary OJT.

    2. Assigning investigations and other OJT activities commensurate with the special agent's training and ability.

    3. Ensuring that the new special agent is provided all necessary assistance toward completing the OJT objectives and reaching a professional level of competency as quickly and efficiently as possible.

    4. Providing the OJI adequate time to fulfill his/her training responsibility to the special agent.

      Note:

      On an average, 30–50% of the OJI's time is needed for each special agent.

    5. Reviewing and evaluating the accomplishments and progress of the special agent quarterly.

    6. Notifying the SAC when the special agent has successfully completed OJT.

9.2.1.3.4.2  (03-31-2004)
Selection of On-The-Job Instructors

  1. On-the-job instructors will be competitively selected and should possess the following qualities:

    1. an interest in serving as an instructor

    2. a high level of job performance and technical competence

    3. an ability to communicate effectively

    4. leadership and the ability to motivate others

    5. dependability

    6. self-confidence

    7. initiative

    8. the ability to use good judgment and make sound decisions

    9. the ability to meet and deal with various personality types

  2. The success of the OJT program depends heavily upon the combined support of management and the quality of instruction that the special agents receive from their OJI. Consequently, management should ensure the most effective program possible by:

    1. selecting only the most qualified special agents to become OJIs

    2. ensuring that all OJIs receive training in the OJI Workshop

    3. reducing or adjusting workloads to provide the OJI's the necessary time and opportunity to fulfill their training responsibilities

      Note:

      On average 30–50% of the OJI's time will be needed for each special agent

    4. evaluating OJIs on their performance, as part of the regular special agent evaluation process

    5. promoting the position of OJI as a developmental assignment to which special agents should aspire

9.2.1.4  (03-31-2004)
Advanced Special Agent Training

  1. Advanced Special Agent Training (ASAT) is an 81/2 day mandatory training course for GS-1811s Grades 12/13 special agents who have at least 8 years of experience as a special agent. Topics covered include:

    1. advanced material on innovative financial investigative techniques

    2. indirect methods

    3. international investigations

    4. terrorism financing/USA Patriot Act,

    5. forensics

    6. current issues in tax crimes

    7. advanced interviewing techniques

    8. asset forfeiture/money laundering

    9. search warrants

    10. core values

    11. enforcement operations

  2. The course is presented in a seminar format and emphasizes participant involvement in class discussions and numerous practical exercises.

9.2.1.5  (03-31-2004)
Advanced and Specialized Training Programs

  1. The NCITA is responsible for developing and presenting programs to meet these needs. Current programs include:

    1. Defensive Tactics Instructor Training Basic and Refresher

    2. Money Laundering Expert Witness Seminar (MLEWS)

    3. Basic Instructor/Facilitator Training (BIFT)

    4. Firearms Instructor Training, Basic and Refresher

    5. Advanced Law Enforcement Photography Training Program (ALEPTP)

    6. Technical Investigative Equipment Training Program (TIETP)

    7. Law Enforcement Spanish Training Program, Basic and Advanced

    8. Physical Fitness Coordinator Training Program, Basic and Refresher

    9. Criminal Intelligence Analyst Training Program (CIATP)

    10. Building Entry Instructor Training (BEIT)

9.2.1.6  (03-31-2004)
Management Training Programs

  1. The Chief, CI is responsible for identifying nationwide needs for entry, mid-level, and top-level training, as well as Continuing Management Education (CME) for CI management personnel.

  2. The NCITA is responsible for coordinating and developing programs to meet management training needs identified by the Chief, CI. These include the following:

    1. Core Entry Level Supervisory Special Agent Training Program

    2. Entry-Level Supervisory Special Agent Seminar

    3. Mid/Top-Level Supervisory Special Agent Seminar

    4. Senior Supervisory Special Agent Seminar (CME training)

  3. Directors, Field Operations are responsible for providing qualified first, mid, and top-level SSAs as facilitators for all phases of CI, SSA training.

9.2.1.7  (03-31-2004)
Program Development

  1. The Chief, CI is responsible for identifying nationwide needs for specialized and advanced training of CI personnel. The NCITA is responsible for developing and presenting programs to meet those needs. Current programs include:

    1. Defensive Tactics Instructor Training (DTIT)

    2. Advanced Seized Computer and Evidence Recovery Specialist Training (ASCERS)

    3. Money Laundering Expert Witness Training

    4. Basic Instructor/Facilitator Training (BIFT)

    5. Computer Investigative Specialist Training (CIS)

  2. The areas and field offices are responsible for identifying local specialized training needs. The NCITA is responsible for conducting training, when appropriate, and arranging for the attendance of special agents in the following training programs not conducted by IRS:

    1. Firearms Instructor Training, Basic and Refresher

    2. Advanced Law Enforcement Photography School

    3. Technical Investigative Equipment Training

    4. Law Enforcement Spanish Training

    5. Physical Fitness Program Coordinator Training

    6. Criminal Intelligence Analyst Training

    7. other courses offered at FLETC

9.2.1.8  (03-31-2004)
Continuing Professional Education

  1. Topics for CPE are developed by NCITA, with assistance from HQ and field office personnel. The CI Training Council will determine or concur on the topics for each fiscal year. Certain topics may be designated as mandatory while others may be selected at the option of the area or field office to meet local training needs. Area or field offices may develop other subjects to fill local needs. One copy of all locally developed material will be forwarded to the Director, NCITA.

9.2.1.8.1  (03-31-2004)
Continuing Professional Education Materials and Scheduling

  1. Continuing Professional Education topics will be distributed throughout the fiscal year on the CI Web.

  2. Any locally developed material must be obtained from the developer.

  3. Scheduling of CPE can be accomplished anytime during the fiscal year.

  4. Each field office is authorized to conduct an off-site CPE every other year. Off-site CPEs for CI employees provide value to our workforce, not only through the presentation and discussion of the CPE curriculum, but through the benefit of the SAC and management team being able to address the entire field office formally and informally at one time in one location. Many field offices are geographically spread to the extent that it is difficult and expensive to assemble all CI employees in one location with the exception of CPE.

  5. The Director, Field Operations will be responsible for ensuring that roughly half of their field offices conduct an off-site CPE each year. All CPE requests will initially be routed through the Supervisory Human Resources Specialist, for concurrence, and then to the area Director, Field Operations, for approval.

  6. An off-site CPE can be authorized by the Chief/Deputy Chief, CI, during any fiscal year if extraordinary events create a necessity for the SAC to gather all staff together. The Chief/Deputy Chief, CI, can authorize off-site CPEs when a newly selected SAC elects to utilize CPE for a team building session. The Chief, CI, can approve a CPE location outside of the geographical boundaries of the field office (for example, where two field office's combine to conduct a joint CPE, thereby saving instructor and speaker expenses).

  7. An off-site CPE is defined as one taking place at a venue within the geographical confines of the field office’s boundaries but outside of the SAC's office commuting area. Procedures for requesting off-site facilities for training events will be followed when determining the viability of a proposed CPE venue. These procedures can be found on the IRS Human Capital Office Web site.

  8. Internal Revenue Manual IRM 6.410.2, Selection of Locations and Facilities for IRS Off-Site Training provides appropriate guidelines that should be applied to meetings and conferences. Government facilities will be used for training when such facilities are available and adequate. Form 10416, Approval Request for Use of Off-Site Training Facilities must be completed in connection with a request for off-site CPE and approved by the Director, NCITA or the Supervisory Human Resource Development Specialist, NCITA.

  9. Perception must always be a consideration by IRS managers and executives when planning off-site meetings. Under no circumstances, regardless of relative cost, availability, or other considerations, should meetings be held in locations that might be considered "resort" locations.

  10. During the CPE cycle when training is not conducted off-site, it will be conducted in the commuting area of the SAC's location, or through local training at the field office's larger duty posts.

9.2.1.9  (03-22-2005)
Firearms Training and Qualification

  1. Before special agents are authorized to carry or use any IRS-owned weapon, they must successfully complete firearms training provided during the CITP at FLETC. Thereafter, special agents assigned either to a field office or HQ must successfully complete firearms training during quarterly firearms training in the field office or HQ. Special agents must also have successfully demonstrated proficiency with their weapon and achieved a qualifying score within the time limits specified in subsection (3) below for handguns. Special agents must also perform the requirements set forth in subsection (9) below for shotguns.

  2. All special agents must have their badge and pocket commission on their person when carrying a firearm, except under unusual circumstances relating to special assignments with the approval of the SAC. The SSA must be assured that each special agent is clearly familiar with Treasury policy and guidelines for weapons use.

  3. All special agents shall meet the following standards regarding their assigned IRS-issued firearm (items a & b below) and receive the following training/briefings (items c through e below) each fiscal year:

    1. Engage in handgun firing at least once each quarter (10/1 to 12/31, 1/1 to 3/31, 4/1 to 6/30, and 7/1 to 9/30). Under unusual circumstances, fire a qualifying score with a weapon that is the same model and caliber as their assigned weapon.

    2. Fire a qualifying score in two non-consecutive quarters (10/1 to 12/31 and 4/1 to 6/30; 10/1 to 12/31 and 7/1 to 9/30; or 1/1 to 3/31 and 7/1 to 9/30).

    3. As part of the CI Mandatory Briefings, be briefed on the Department of the Treasury Firearms Safety and Security Policy and CI’s directives and procedures on the safe handling and storage of firearms. Special agents shall also sign the appropriate certifications upon completing the briefings.

    4. A briefing each quarter regarding the policy of discharging their weapon at a moving vehicle see IRM 9.2.3, Use of Force Procedures.

  4. See IRM 9.2.1.9 (3) for special agents who do not comply with the requirements in above, either due to a failure to qualify or a failure to participate, must surrender their IRS-issued weapon to the appropriate head of office, or designee, until they meet the stated requirements.

  5. All special agents will be required to qualify at least once each year with all holsters they are approved to carry. Special Agents in Charge will be the approving officials for any carrying device other than the standard strong-side hip holster. All holsters must conform to requirements set forth in IRM 9.11.3 Investigative Property. In situations that require an unusual method of carry, such as an undercover operation, special agents must demonstrate to a CI firearms instructor that they are proficient in this method of carry.

  6. All special agents will qualify at least once each year wearing tactical equipment, including ballistic vests, tactical holsters, and raid jackets. In addition, all special agents will qualify at least once each year with their weapon concealed under business attire.

  7. Special agents generally will be limited to two attempts to qualify on any given day. This does not preclude a practice course beforehand. If special agents fail to qualify, they may fire a maximum of two additional qualification courses that day only if:

    1. they receive instruction after the first two courses, and

    2. the firearms instructor in charge believes the special agents are ready to qualify

  8. Subject to approval by the SAC; Director, Field Operations; or HQ Directors, special agents with a temporary physical condition (including pregnancy) that prevents participation in firearms training may be excused by submitting documentation of their medical condition to their head of office. Special agents must surrender their IRS-issued weapon to their SAC, or designee, until they meet the qualification standards.

  9. All special agents must participate in semi-annual shotgun training. This training consists of weapon function, operation, safe handling, and firing at the NCITA approved qualification course ( see Exhibit 9.2.1-1.). Only those individuals who score a 75 or higher within the last 6 months and demonstrate proficiency with the weapon will qualify to carry the shotgun on enforcement operations. Proficiency, in this regard, will be based on a demonstration of safe and effective use of the weapon as determined by appropriate field office firearms instructors. Additional shotgun training can be made available at the discretion of the SAC.

  10. Special agents are encouraged to use range facilities outside regular duty hours to maintain or improve their firearms proficiency. Within reason, the IRS will make ammunition available for this purpose.

  11. Special agents engaged in firearms practice are considered to be in the performance of their official duties under the Federal Employees Compensation Act provided they use a IRS-issued weapon and ammunition. All practice will be conducted with the concurrence of the appropriate firearms instructor and the approval of the special agent's immediate manager.

  12. Because it promotes increased skill with firearms, participation in pistol shooting competitions is viewed as an extension of CI’s policy regarding approved firearms practice. Expenses incurred as a result of participation by special agents in such competitions may be paid or reimbursed by CI if such participation is in the interest of the IRS.

  13. All special agents engaged in firearms practice and qualification must wear CI issued eye and ear protection:

    1. Eye protection must have "side panels." If side panels are issued by CI for prescription eyewear, the special agent is in compliance with "CI issued eye protection."

    2. Firearms qualifications and tactical training using duty ammunition require the use of eye and ear protection.

    3. All special agents serving as firearms instructors will wear both earplug and outer muffler protection.

    4. Mandatory protection for participants in force-on-force training with FX marking cartridges (simulations) is eye, face, and throat protection.

    5. Hand, chest, and groin protection are also recommended for simulations training.

      Note:

      Simulations weapons should be treated as live weapons and a firearms instructor should review all scenarios for safety purposes.

  14. In addition, any injuries incurred during use of force training that require medical attention must be promptly reported via memorandum to the National Use of Force Program Manager through the Director, NCITA.

  15. All special agent qualification scores and other related firearms training information will be recorded and maintained by field office use of force coordinators. These records will be forwarded at the end of each fiscal year to the National Use of Force Program Manager through the Director, NCITA. These records must include the special agent’s name, date, weapon used, course fired, score, and ammunition used.

  16. The minimum qualification score is 75. The following levels of proficiency are based on qualifying scores obtained during completion of the CI Pistol Qualification Course:

    1. Sharpshooter 90-94
      Expert 95-99
      Distinguished Expert 100
         

  17. Certificates may be awarded for each level of proficiency once in every 5-year period. Sharpshooter and expert certificates will be issued with the approval of the SAC; Director, Field Operations; or HQ Director. Requests for distinguished expert certificates and metallic pins should be forwarded through the appropriate channels for signature by the Chief, CI.

  18. Criminal Investigation firearms instructors must successfully complete the FLETC's Firearms Instructor Training Program (FITP). Equivalent training can be completed in lieu of FITP but must be approved in advance by the National Use of Force Program Manager at the NCITA.

9.2.1.10  (03-31-2004)
Defensive Tactics Training

  1. In accordance with CI Directive No. 1 – Enforcement Operations ( IRM 9.1.4, Criminal Investigation Directives and Delegation Orders), all special agents must attend defensive tactics training, which will be included in quarterly use of force training sessions. Field offices will conduct annual training based on the annual defensive tactics training checklist distributed by NCITA. The field office use of force coordinator will keep records of attendance of all special agents who attend such training and the subjects presented for a period of 3 years.

  2. Each special agent must successfully complete an annual defensive tactics skills assessment from NCITA. This assessment consists of a practical demonstration of skills and a written examination. Each special agent must achieve a minimum 70% score on each part of the examination. Remedial training will be provided to those who fail to achieve the minimum score.

  3. The field office use of force coordinator will keep a record of all special agents who have successfully completed the assessment and will notify the SSA of any special agent who does not successfully complete the assessment. The SSA may consider an unsuccessful assessment when evaluating the special agent. Absence from defensive tactics training must be authorized by the SAC, and a record of the authorization shall be maintained by the use of force coordinator. The record will reflect the reason for the absence and the date the SAC authorized the absence.

  4. Special agents injured during defensive tactics training or assessments are considered to be in the performance of their official duties under the Federal Employees Compensation Act. Injuries incurred during defensive tactics training or assessments must be reported to the Director, NCITA, Attention: National Use of Force Program Manager. A memorandum will be prepared by the use of force coordinator that will contain a brief report of the injury and activities leading to the injury. The memorandum will be approved by the injured employee's SSA and forwarded to the Director, NCITA.

    Note:

    The head of office will ensure that injured employees review the guide to workers compensation procedures (http://erc.web.irs.gov) for action deemed appropriate as determined by the employee.

9.2.1.11  (03-31-2004)
Certified Public Accountant/Attorney Professional Certifications

  1. The IRS has long recognized the value of having employees who hold professional licenses such as CPAs and attorneys in technical positions, including the special agent position. Aside from the direct benefit of improving the individual special agents’ knowledge of accounting and law, both CI and the IRS benefit from an enhanced public image and credibility with the public, juries, and the legal and accounting professions from having employees who hold such professional licenses.

9.2.1.11.1  (03-31-2004)
Examination Review Courses

  1. As authorized in IRM 6.410.1, Learning and Education Policy, the IRS will reimburse employees for CPA and bar examination review courses when the course content relates to the performance of the employee's official duties.

  2. Administrative leave will not be granted to attend these examination review courses but may be granted for the purpose of taking the CPA or Bar examination.

9.2.1.11.2  (03-31-2004)
Maintenance of Professional Certifications

  1. State licensing agencies have varying continuing professional education which are required for those CPAs and/or attorneys who wish to maintain their professional licenses. In recognition of the benefits of having special agents who hold these professional licenses, official time will be granted to special agents attending qualifying CPE as long as the training has a nexus to the special agent’s official duties, as required for all out-service training. Up to 32 hours of excused absence may be granted for attending those CPEs necessary to maintain professional licenses.

  2. Subject to the availability of funds, CI field offices may pay the cost of qualifying out-service training or correspondence courses as long as they have a nexus to the special agent’s official duties. Travel outside the local commuting area would normally not be reimbursed if similar training which satisfies the applicable requirements is available in the local area.

  3. Criminal Investigation will pay for the cost of CPE Direct (CPA re-certification in a correspondence course format) for special agents who hold professional licenses as CPAs.

  4. Criminal Investigation will seek the concurrence of other operating divisions to allow special agents to attend training conducted by other operating divisions that qualifies for CPA and Bar re-certification credit.

  5. The NCITA will seek accreditation of qualifying CI continuing professional education courses for CPA and Bar re-certification purposes.

9.2.1.12  (03-31-2004)
Continuing Personal Development

  1. As workload demands allow, CI will accommodate employees who request excused absence (administrative leave) in order to continue their personal development or to attend/participate in events sanctioned by management. The Continuing Personal Development (CPD) program applies to activities when an employee is:

    1. representing the IRS at a conference, training event, or as part of a delegation

    2. attending out-service training for his/her personal development

    3. attending a sanctioned activity not as an official representative of the agency but for his/her own personal development

  2. The goal of the CPD program is to ensure every employee has an equal opportunity to develop and take on more challenging assignments. All CI employees, regardless of series, grade, gender, or geographic location, are eligible to participate in the CPD program.

  3. Every CI employee will be allotted 24 hours of excused absence (administrative leave) during the fiscal year for his/her personal development. The allotted hours must be requested and used during the fiscal year or forfeited.

  4. This time is to be used to take courses or attend conferences, meetings, training, and other events which will aid the employee in improving efficiency on the job, enhancing value to the IRS, and/or demonstrating proficiency in law enforcement activities. The activity or training must be consistent with the goals, mission, and/or stated policies of the IRS or CI. Authorized activities include courses provided by accredited/licensed colleges, universities, or technical training facilities; adult education courses provided by local school districts; sanctioned conventions, seminars, and workshops where the employee is not attending as a representative of CI on official business; CPEs required to maintain licenses; charitable events such as the Law Enforcement Officers Torch Run, and other events which allow special agents to demonstrate prowess in activities that are part of CI’s Health Improvement Program or directly related to the work of a law enforcement officer.

  5. When holding a license or professional credential is beneficial to CI or the IRS, and more than 24 hours of CPE is required to retain the license or credential (e.g., CPE to retain one’s license as a CPA), additional time not to exceed 8 hours may be approved in order to complete the CPE. However, no employee may have more than 32 CPD hours in a fiscal year.

  6. Excused absence under the CPD program will not be granted for formal training provided as a requisite for equipping an employee to perform assigned duties at an acceptable level of competence; conferences and training sessions attended as CI’s representative in either an instructor or attendee mode; annual conferences and training sessions sponsored by recognized employee organizations (REO) when the employee is CI’s representative attending in an official business status; or any other recreational events.

  7. The employee's immediate manager approves all CPD leave requests. The manager is responsible for tracking the CPD leave taken by the employee during the fiscal year.

  8. The employee request must include the following information:

    1. name of sponsoring organization

    2. type of activity to be attended

    3. why attendance meets the criteria of the CPD Program

  9. Other legally permissible participation, not addressed herein, may be referred to the respective Director, Field Operations for consideration on a case by case basis. The Director, Human Resources, is authorized to resolve any issue concerning the CPD program.

9.2.1.12.1  (03-31-2004)
Qualifying Organizations

  1. The CPD program covers employee participation in activities, conferences, and training sessions sponsored by the following:

    1. Organizations, associations, fellowships, or any chapters thereof, whose membership is exclusively or predominantly composed of current IRS employees and organizations that represent minority groups, also known as Recognized Employee Organizations (REOs). Some of the organizations recognized by the IRS as meeting this definition are the Association for the Improvement of Minorities (AIM-IRS), Hispanic Internal Revenue Employees (HIRE), Asian Pacific Internal Revenue Employees (ASPIRE), and Gay, Lesbian or Bisexual, Transgender Employees (GLOBE).

    2. Organizations that are principally composed of law enforcement employees. These organizations may represent professional, social, or fraternal interests; the interests of minorities, women, or persons with disabilities; or civic, consumer, or charitable interests (e.g., Women in Federal Law Enforcement, the National Organization of Black Law Enforcement Executives, and the Hispanic American Police Command Officers Association).

    3. Organizations that are principally composed of employees classified to a specialty occupation that supports law enforcement employees (e.g., Fingerprint Analyst, Forensic Specialist, Information Technology Specialist, Physical Scientist, etc.). Such organizations may represent professional, social, or fraternal interests; the interests of minorities, women, or persons with disabilities; or civic, consumer, or charitable interests.

    4. External training/individual development opportunities which include those courses required to maintain professional certifications or to enhance one’s ability to perform his/her job. Such training typically is obtained from those colleges, universities, and professional organizations which provide career and personal development to adults.

  2. The opportunity to attend the annual conference/training session sponsored by the organizations cited in IRM 9.2.1 will be afforded to at least one person from each field office provided:

    1. Funding is available.

    2. The REO sponsored conference/training meets the requirements stated in the Chief, Human Resource Officer’s Guidance on Support for REO Conferences and Training Events. (Additional information regarding attendance at these activities may be obtained from CI’s Human Resources Office and CI’s Office of Equal Employment Opportunity and Diversity.)

  3. In order to be covered by the CPD guidelines, an organization must ensure that its activities are conducted in a manner that does not undermine the efficient and effective operation of the IRS. With respect to any specific request for permission to participate, the organization or requesting member must also demonstrate that the IRS will derive a benefit from providing support to, or permitting employees to participate in, those activities sponsored by the organization. In addition, the organization must:

    1. be a lawful, nonprofit organization or an accredited/licensed college, university, or technical training facility

    2. be sanctioned by the IRS or the Director, Strategy

    3. not discriminate in terms of membership or treatment because of race, color, religion, sex, sexual orientation, national origin, age, or handicapped condition; or otherwise support such discrimination

    4. not assist or participate in a strike, work stoppage, or slowdown against the government of the United States, or any agency thereof, or impose a duty or obligation to conduct, assist, or participate in any such strike, work stoppage, or slowdown

    5. not advocate the overthrow of the constitutional form of government of the United States

  4. Management should ensure that an employee’s attendance at an activity/event would benefit the IRS or CI either directly or indirectly. In determining whether CI will derive a benefit in any specific instance, management may consider, among other things, the goals, objectives, and overall mission of the organization pursuant to CI's mission and programs. When the event is a charitable or athletic activity, participation is limited to the approved activities set forth in the Health Improvement Program or those that demonstrate prowess with a law enforcement tool (e.g., pistol, shotgun, automobile, etc.)

  5. Employees may not be authorized funding, nor be excused from duty, to participate in events sponsored by organizations that fail to meet the eligibility standards cited above.