1.32.10 Approval Process for Event-Related Spending

Manual Transmittal

November 24, 2014

Purpose

(1) This transmits new Internal Revenue Manual (IRM) 1.32.10, Approval Process for Event-Related Spending.

Material Changes

(1) This IRM contains policies and procedures on the approval process for event-related spending.

Effect on Other Documents

This IRM incorporates and supersedes Interim Guidance on the Approval Process for Event-Related Spending, dated July 29, 2014.

Audience

All Divisions and Functions

Effective Date

(11-24-2014)

Robin L. Canady
Chief Financial Officer

Overview

  1. This Internal Revenue Manual (IRM) contains the approval process guidelines for event spending to assist business units with understanding the approval requirements for submitting requests. This guidance supersedes previously published guidance on event spending.

  2. The IRS has a responsibility to act as a careful steward of taxpayer dollars, ensuring that Federal funds are used for purposes that are appropriate, cost effective, and necessary to fulfill the core mission of the Internal Revenue Service (IRS). The IRS is committed to ensuring that expenses for event-related activities are justifiable and necessary for IRS to fulfill its vision and mission.

  3. This guidance applies to all events hosted or not hosted by IRS including, but not limited to, conferences, training, and meetings, and covers planning, attendance, and approval requirements.

Background

  1. In June 2011, the White House launched a Campaign to Cut Waste across the Federal Government, which targeted ineffective and wasteful spending. Subsequent memoranda and orders were issued specifically addressing event spending:


  2. The Code of Federal Regulations (CFR) Title 5 and the General Services Administration (GSA) Federal Travel Regulation (FTR) provide guidance on authorizations related to employee attendance at conferences. The FTR, Part 301-74, Conference Planning, provides additional policies that IRS business units must consider when planning a conference.

  3. This IRM provides information on the combined requirements and processes for all event spending, including meetings, and links to information on training event approvals. These requirements are intended to assist in achieving the President’s objectives and initiatives to reduce wasteful spending across the Federal Government.

Authorities

  1. 41 CFR Chapters 300-302, Acceptance of Contributions, Awards, and Other Payments

  2. 41 CFR Chapter 301, Appendix E, Suggested Guidance for Conference Planning

  3. 41 CFR 301-74, Conference Planning

  4. OMB Circular A-123, Management's Responsibility for Internal Control

  5. Government Accountability Office Comptroller General Letter B-288266, Use of Appropriated Funds to Purchase Light Refreshments at Conferences

  6. GSA Bulletin FTR 10-06, Guidance for Sustainable Temporary Duty (TDY) Travel Policies and Practices

  7. OMB Memorandum M-11-35, Eliminating Excess Conference Spending and Promoting Efficiency in Government

  8. OMB Memorandum M-12-12, Promoting Efficient Spending to Support Agency Operations

  9. Presidential Executive Order 13514, Federal Leadership in Environmental, Energy, and Economic Performance

  10. Presidential Executive Order 13589, Promoting Efficient Spending

  11. Treasury Directive (TD) 12-70, Policy and Guidance for Conference Approval, Planning, and Reporting

  12. 5 USC 4101, Government Organization and Employees, Employee Performance, Training Definition

  13. 5 USC 4110, Expenses of Attendance at Meetings

  14. 5 USC 4111, Non-Federal Source Travel

  15. 5 USC 5707, Regulations and Reports

Related Resources

  1. IRM 1.32.1, Official IRS Local Travel Guide

  2. IRM 1.32.4, Travel Card Program

  3. IRM 1.32.6, Purchase Card Program Handbook

  4. IRM 1.32.11, Official IRS City-to-City Travel Guide

  5. IRM 1.32.20, Using Appropriated Funds to Purchase Meals and Light Refreshments

  6. IRM 1.33.4, Financial Operating Guidelines

  7. IRM 6.410.1, Learning and Education Policy

  8. IRM 6.735.1, Ethics and Conduct Matters

  9. Procurement Policy and Procedures Memorandum No. 23.1, Internal Revenue Service Green Procurement Plan

  10. Procurement Policy and Procedures Memorandum No. 70.24, Acquiring Training, Meeting, and Conference Services and Facilities/Space

  11. Document 12011, Plain Talk about Ethics and Conduct

Definitions

  1. In this IRM, the terms below have the following meanings:

  2. Business Unit - An IRS business operating division or functional operating division.

  3. Conference - A pre-arranged formal event with at least some of the following characteristics: designated participants and/or registration, a published substantive agenda, and scheduled speakers or discussion panels on a particular topic, and involves IRS expenses (other than the salaries of attendees), such as expenses for refreshments, meals, mementos, or travel (including transportation, lodging, or other expenses authorized under the FTR). A conference may include, but is not limited to, a retreat, convention, seminar or symposium. A conference typically is not a:

    • Routine operational meeting

    • Law enforcement activity

    • Mission-critical core function activity

    • Response to an emergency or recovery activity related to a catastrophic event

    • Testing activity (including the planning, scheduling and conducting)

    • Technical assistance/operational review site visit

  4. Convention - A formal meeting of members or representatives of a profession or industry.

  5. Event - An all-inclusive term to include a conference, meeting, training occurrence, award ceremony, or other similar gathering that, for the purpose of this guidance, involves expenses of the attendees, such as for travel, meals or refreshments.

  6. Exempted Event - A class or series of events submitted by the IRS and approved by Treasury for exemption from the approval processes.

  7. Gift - Anything of monetary value, including transportation, local travel, lodging, and meals, whether provided in-kind, by purchase of a ticket, payment in advance, or reimbursement after the expense has been incurred.

  8. Government Facility - An IRS or other Federal, state, or municipal building, room or space.

  9. Head of Office - Any of the following IRS officials: Commissioner of Internal Revenue; Deputy Commissioners; Division Commissioners; Chiefs; Chief Counsel; Chief of Staff; Directors reporting directly to the Commissioner or Deputy Commissioners; National Taxpayer Advocate.

  10. Hosted/Co-Hosted Event - An event arranged either in total or in part by the IRS, Treasury, or another Treasury bureau, held in either a Government or commercial facility, which may include both employees and non-employees as attendees. The bureau provides or arranges for resources required to hold the event.

  11. Internal Order Code - A data element in the Integrated Financial System (IFS) that collects expenditure data for a specific project; used to track training and event-related costs, and to track planning and expenditure data for projects within IFS.

  12. Light Refreshments - Include, but are not limited to: coffee, tea, milk, juice, soft drinks, ice cream, donuts, bagels, muffins, fruit, vegetable trays, cheese trays, pretzels, cookies and chips.

  13. Meeting - A gathering of people with a purpose to discuss business matters, which involves strategizing, planning, and resolving specific issues or areas of concern.

  14. Memento - An object kept as a reminder of a person, place or event. This includes award trophies, speaker’s gifts, and any other item that commemorates an event.

  15. Non-Government Facility - A building, room or space owned by a private-sector organization or entity.

  16. Office - See Business Unit.

  17. Off-Site - A location not on IRS premises, including other Government facilities and privately-owned buildings, such as hotels.

  18. Promotional Item - An article of merchandise used in marketing and communications programs. It is often branded with a logo or motto, used to promote an office, idea or image, and provided as a memento of an event. The article may have an association with a particular event or be provided independently as a marketing tool.

  19. Retreat - A meeting held off-site or away from the normal duty station or office. The attendees are managers or staff members who meet to discuss various aspects of Government or departmental activities, or to review progress and challenges of the implementation of Government or departmental policies. Retreats usually offer participants an opportunity to interact in an informal manner to a greater extent than they otherwise would in the normal course of work. This interaction is for the purpose of developing stronger and more effective working relationships.

  20. Seminar - A lecture or presentation delivered to an audience on a particular topic or set of topics that may be educational in nature.

  21. Sponsored Event - An event in which IRS, Treasury or another Treasury bureau pays another entity to host the event, such as through a contract or grant. Paying an established per-attendee fee does not constitute sponsorship.

  22. Symposium - A gathering of a number of experts in a particular field at which papers are presented by specialists on particular subjects and discussed with a view to making recommendations.

  23. Third-Party Event Planner - An individual or an organization that is in the business of providing advice on planning, organizing, and conducting events, often with a large number of participants.

  24. Total Cost of an Event - The total cost of an IRS event is a key indicator in determining the level of approval required and includes all direct and indirect expenses, excluding salaries. For joint events, the sponsoring organization is responsible for coordinating and securing the total cost and maintaining the records for the event.

  25. Training - A planned, prepared and coordinated program, course, curriculum, subject or program of instruction or education that improves individual and organizational performance and helps achieve the agency’s mission and performance goals.

  26. Workshop - A gathering for educational and/or work purposes to concentrate on defined areas of concern. Workshops emphasize the exchange of ideas and the demonstration and application of techniques and skills.

Acronyms

  1. In this IRM, the acronyms below have the following meanings:

    Acronyms Description
    BFC Beckley Finance Center
    CB Corporate Budget
    CDS Centralized Delivery Services
    CFO Chief Financial Officer
    DCOS Deputy Commissioner for Operations Support
    DCSE Deputy Commissioner for Services and Enforcement
    ELMS Education Learning Management System
    HCO Human Capital Officer
    IFS Integrated Financial System
    IOC Internal Order Code
    IPS Integrated Procurement System
    LOI Letter of Intent
    OMB Office of Management and Budget
    POC Point of Contact
    SETR Single Entry Time Reporting
    STETS Servicewide Training and Event Tracking System
    SVEB Servicewide Video Editorial Board
    TAV Travel Authorization Voucher
    TMC Travel Management Center
    TRB Training Review Board


Forms

  1. The following chart contains forms that are referenced throughout this document.

    Form Names
    Request for Event Spending Approval – Services and Enforcement
    Request for Event Spending Approval – Operations Support
    Request for Event Spending Approval – Commissioner Direct Reports
    Business Unit Conference, Group Meeting and Training Tracking – Treasury Reporting
    Internal Order Code Request – Internal Order Code
    Form 10416, Request for Use of Off-Site Facilities

Responsibilities

  1. This section provides responsibilities for the following individuals and positions and offices:

    1. Commissioner

    2. Commissioner's Chief of Staff

    3. Deputy Commissioner for Operations Support (DCOS)

    4. Deputy Commissioner for Services and Enforcement (DCSE)

    5. Chief Counsel

    6. Chief Financial Officer (CFO)

    7. Associate CFO for Financial Management

    8. Director, Financial Management Policy Office

    9. Director, Beckley Finance Center

    10. Associate CFO for Corporate Planning and Internal Control

    11. Associate CFO for Corporate Budget

    12. IRS Human Capital Officer

    13. Associate Director, Centralized Delivery Services (CDS)

    14. Communications Director, Communication and Liaison

    15. Communications Director, Wage and Investment

    16. Business Units

Commissioner

  1. The Commissioner is responsible for:

    1. Reviewing and approving requests for event spending in excess of $20,000 and forwarding any requests of $50,000 or greater to Treasury for final approval.

    2. Reviewing and approving all requests for the use of third-party event planners and submitting the requests to Treasury for final review and approval.

Commissioner's Chief of Staff

  1. The Commissioner's Chief of Staff is responsible for:

    1. Reviewing and submitting event spending requests in excess of $20,000 to the Commissioner for review and approval.

    2. Reviewing and submitting all requests for the use of third-party event planners to the Commissioner for review and approval before submission to Treasury.

Deputy Commissioner for Operations Support

  1. The Deputy Commissioner Operations Support (DCOS) is responsible for:

    1. Reviewing and submitting any requests for event spending in excess of $20,000 to either the Commissioner's Chief of Staff or Deputy Commissioner for Services and Enforcement as appropriate for review.

    2. Reviewing and submitting all requests for the use of the third-party event planners to the Commissioner's Chief of Staff for review.

    3. Reviewing and approving requests for the purchase of promotional items, including logos or customized slogans, at any cost.

    4. Reviewing and approving requests for the purchase of light refreshments at any cost.

    5. Consulting with the Servicewide Video Editorial Board (SVEB) to review requests for the establishment of permanent office space for video productions and/or creation of an external video.

Deputy Commissioner for Services and Enforcement

  1. The Deputy Commissioner for Services and Enforcement (DCSE) is responsible for:

    1. Reviewing and submitting any requests for event spending in excess of $20,000 for the Services and Enforcement business units to the Commissioner's Chief of Staff for review.

    2. Reviewing and approving requests for the purchase of promotional items, including logos or customized slogans, at any cost.

    3. Reviewing all requests to use third-party event planners and submitting to the Commissioner's Chief of Staff for review and approval.

    4. Reviewing and approving requests for the purchase of light refreshments at any cost.

Chief Counsel

  1. The Chief Counsel is responsible for:

    1. Reviewing and approving requests for event spending under $20,000 and forwarding any request in excess of $20,000 to the Commissioner for review and approval.

    2. Reviewing and approving requests for promotional items, including logos or customized slogans, at any cost.

    3. Reviewing and submitting requests for third-party event planners to the Commissioner for review and approval before submission to Treasury.

    4. Reviewing and approving requests for the purchase of light refreshments at any cost.

Chief Financial Officer

  1. The Chief Financial Officer (CFO) is responsible for:

    1. Oversight of the event spending policy.

    2. Serving as a member of the Training Review Board (TRB), providing high level review of all planned training events to ensure training is justifiable, necessary, and delivered in the most cost effective manner.

Associate CFO for Financial Management

  1. The Associate CFO for Financial Management (FM) is responsible for:

    1. Establishing and ensuring compliance with policies, procedures, standards, and controls on event spending.

    2. Reviewing and submitting event spending requests in excess of $20,000 to the DCOS for review and approval.

    3. Reviewing and submitting actual expenses for events in excess of $20,000 to the DCOS for review and approval prior to entering data into the Treasury database.

Director, Financial Management Policy Office

  1. The Director, Financial Management Policy (FMP) Office, is responsible for:

    1. Establishing event spending process and procedure guidelines for business units.

    2. Providing assistance to managers and other employees in interpreting guidance and applying policies and procedures.

    3. Reviewing and packaging event spending requests.

    4. Notifying business units of approvals and disapprovals of event requests.

    5. Reviewing quarterly training costs submitted through the Servicewide Training and Event Tracking System (STETS) before submission to the TRB.

    6. Reviewing and submitting actual expenses for events in excess of $20,000 to the ACFO-FM for review prior to submission to the DCOS for approval.

Director, Beckley Finance Center

  1. The Director, Beckley Finance Center (BFC) is responsible for:

    1. Coordinating with the business units to gather actual event spending costs in excess of $20,000, and entering costs into the Treasury database after DCOS approval.

    2. Periodically contacting the business units to review event spending-related documentation.

    3. Periodically reviewing and packaging event spending requests.

    4. Maintaining documentation related to event spending approvals and actual expenses reported by the business units for events in excess of $20,000.

Associate CFO for Corporate Planning and Internal Control

  1. The ACFO for Corporate Planning and Internal Control (CPIC) is responsible for:

    1. Periodically reviewing the actual expenses and documentation for events to ensure compliance with the requirements of this guidance as part of A-123 testing.

Associate CFO for Corporate Budget

  1. The ACFO for Corporate Budget (CB) is responsible for:

    1. Developing guidance for establishing Internal Order Codes (IOC).

    2. Activating IOCs created by the business units for events in excess of $20,000.

    3. Preparing IOC reports on costs for events in excess of $20,000 for reporting to Treasury.

IRS Human Capital Officer

  1. The IRS Human Capital Officer (HCO) is responsible for:

    1. Developing guidance for all training and conference requests.

    2. Reviewing all training request submissions.

    3. Preparing all training request submissions for review by the TRB.

    4. Serving as a member of the TRB, providing high level review of all planned training events to ensure they are justifiable, necessary, and delivered in the most cost effective manner.

    5. Serving as a member of the SVEB, reviewing all video projects planned throughout the IRS.

    6. Working with embedded BU communications directors to provide oversight of video projects and evaluate them for content, tone and production.

    7. Notifying business units of the approval or disapproval of training events.

    8. Providing approvals for all training events in excess of $20,000 to BFC.

Associate Director, Centralized Delivery Services (CDS)

  1. The Associate Director Centralized Delivery Services (CDS), HCO, is responsible for:

    1. Working with the business units to identify suitable IRS facilities for events and working with the General Services Administration (GSA) to determine availability of other Government space.

    2. Coordinating searches for suitable hotel or other facilities when Government space is not available or does not meet the needs for the event, and identifying alternative off-site facilities.

    3. Signing Form 10416, Request for Use of Off-Site Facilities, to certify that suitable Government space is unavailable to accommodate the request.

    4. Coordinating support at events if resources are available, including assembly of registration packets and setting out supplies and handouts.

    5. Obtaining hotel sleeping room blocks and providing letters of intent for Treasury review during the approval process.

Communications Director, Communications and Liaison

  1. The Communications Director, Communications and Liaison (C&L) is responsible for:

    1. Serving as the chair of the SVEB, reviewing all video projects planned throughout the IRS, and consulting with the Deputy Commissioner for Operations Support.

    2. Reviewing and approving in writing any video project costing more than $10,000 prior to production.

    3. Working with embedded BU communications directors and the Senior Executive Team to provide oversight of video projects and evaluate them for cost, content, and tone.

Communications Director, Wage and Investment

  1. The Communications Director, Wage and Investment (W&I) is responsible for:

    1. Serving as a member of the SVEB, reviewing all video projects planned throughout the IRS.

    2. Working with embedded BU communications directors and the Senior Executive Team to provide oversight of video projects and evaluate them for cost, content, and tone.

Business Units

  1. Business Units (BU) are responsible for:

    1. Preparing and reviewing requests for event spending.

    2. Obtaining First Level Executive review and approval of requests for event spending under $10,000.

    3. Obtaining BU Commissioner/Chief/Head of Office or their Deputies review and approval of requests for event spending greater than $10,000 but less than $20,000.

    4. Submitting requests greater than $20,000 for review to cfo.event.request@irs.gov

    5. Establishing and maintaining records and documentation of all event spending request costs for their business unit.

    6. Ensuring IOCs are created for any event expenditure expected to exceed $20,000.

    7. Reporting all actual costs for events over $20,000 in accordance with the requirements of TD 12-70 to cfo.event.request@irs.gov

    8. Adhering to the guidelines developed for processing events.

Event Spending Request Approvals

  1. Prior approvals must be obtained before making any non-refundable financial commitments on behalf of the IRS or otherwise obligating the IRS to host, co-host, or sponsor an event.

  2. Meeting requests are managed by the CFO. The CFO is responsible for developing policy and procedures as well as processing requests for meeting approvals that meet the requirements in this IRM. Business units submit their requests for approval to cfo.event.request@irs.gov on the appropriate Request for Event Spending Approval form. CFO reviews and packages the requests for submission to the DCOS and the Commissioner for approval.

  3. Training and conference requests are managed by the HCO. Requests for training and conferences are processed through STETS. The HCO prepares all training and conference attendance requests for review by the TRB and recommendations are provided to the DCOS and the Commissioner for approval. For additional information on training and conferences, see IRM 6.410.1, Learning and Education Policy.

Approval Thresholds

  1. For events that require approval through the TD 12-70 approval process, the following threshold levels apply. The internal approval levels are not delegable by the approver.

    Event Cost Approval Authority Delegated to: (This authority may not be re-delegated)
    Under $10,000 First Level Executive
    Purchase of Mementos or Light Refreshments at any cost DCOS or DCSE
    Greater than $10,000 but less than $20,000 Business Unit (BU) Commissioner/ Chief/Head of Office, or their Deputies
    Greater than $20,000 but less than $50,000 Commissioner
    $50,000 and above Treasury
    Event Planners at any cost Treasury



    For information on exclusions to the TD 12-70 process, see IRM 1.32.10.10.1, Treasury - wide Exclusions to TD 12-70 Requirements and IRM 1.32.10.10.2,
    IRS-Specific Exclusions to TD 12-70 Requirements.

  2. Each business unit is responsible for establishing a method to identify, document, track, and review all approved events. This includes maintaining all documentation regarding the selection of a non-IRS facility (including approvals, cost comparisons, cost-benefit analyses, justifications, procurement process, and costs), estimated travel costs, and meeting event approvals.

  3. For events greater than $10,000 but less than $20,000, BUs are required to maintain hard-copy documentation related to the event, including the title and purpose, date, number of employees attending, and estimated costs to the BU for attending. A record of the approval by the appropriate executive must also be maintained.

  4. Additionally, individuals are not permitted to approve their own travel and attendance at an event; they must obtain the approval of their manager. For example, the BU Commissioner/Chief/Head of Office is authorized to approve expenses for events with estimated costs greater than $10,000 but less than $20,000. However, if the BU Commissioner/Chief/Head of Office wishes to participate in an event with estimated costs greater than $10,000 but less than $20,000, he or she must first obtain the approval of his or her managing executive.

  5. For information on reporting actual event costs to Treasury see IRM 1.32.10.16, Reporting Requirements to Treasury.

Mission-Critical Travel Exclusions

  1. Travel and related expenses for certain mission-critical purposes are not required to go through the event spending approval process. Treasury-wide exclusions and IRS-specific exclusions are covered in the following sections.

Treasury-wide Exclusions to Treasury Directive 12-70 Requirements

  1. These exclusions are not meant to cover large meetings, conferences, or training events held in non-Government space, occurring over multiple days. IRS employees and managers should be mindful of decisions consistent with the current budget environment and also be aware of situations that could be perceived as wasteful or inappropriate in nature.

    Exclusion Description
    Federal Advisory Committee Act (FACA) Meetings Expenses related to participation in FACA meetings
    Public hearings and associated briefs Expenses related to participation in public hearings and associated briefs
    Meetings held to conduct audits, inspections, or investigations Meeting with taxpayers, their representatives, or third parties to resolve specific tax cases
    Meetings held to conduct operational reviews, including process reviews, or meetings to assess employee performance Travel for site visits by management to:

    1) assess the consistency of operations;
    2) conduct process reviews;
    3) assess the effectiveness of internal controls;
    4) improve operational efficiencies; and/or
    5) assess employee performance and receive employee feedback
  2. Business units must continue to submit to the CFO the detailed information required by Treasury for all events (including those listed above) with total costs of $20,000 or greater. Note: Case travel directly related to the examination of tax returns or the collection of taxes does not require reporting of actual expenses to Treasury.

  3. This information must be submitted at 10 days and 40 days after the event is held to cfo.event.request@irs.gov. See IRM 1.32.10.16, Reporting Requirements to Treasury, for additional information.

IRS-Specific Exclusions to Treasury Directive 12-70 Requirements

  1. These exclusions are not meant to cover large meetings, conferences, or training events held in non-Government space, occurring over multiple days. IRS employees and managers should be mindful of decisions consistent with the current budget environment and also be aware of situations that could be perceived as wasteful or inappropriate in nature.
    IRS-Specific Exclusions to TD 12-70 Requirements

    Exclusion Description Example
    Subpoena-related travel Expenses related to IRS staff required to travel to testify Revenue agent testifying in a Tax Court case
    Case-related travel (Domestic Travel Only) Meetings with taxpayers, their representatives or third parties in resolving a specific tax case Travel related to the examination audit of tax returns or the collection of taxes, including the review of tax cases, and Criminal Investigation casework
    Other tax-related travel Expenses related to joint law enforcement meetings with Federal/state/local partners Expenses related to strategic meetings with other Federal agencies, such as the U.S. Attorney’s Office or the Federal Bureau of Investigation
    System Acceptability Testing Simulating live operations of new or revised systems Travel expenses required to simulate live operations of CADE 2 updates
    Mandatory law enforcement training Travel to mandatory law enforcement training held at a Federal training center Mandatory Criminal Investigation training at the Federal Law Enforcement Training Center
    Emergency response Travel for agency response/recovery to civil or natural disasters, evacuations or other catastrophic events Travel by agency personnel for hurricane response efforts
    Certain International travel Certain types of travel directly related to achieving and meeting U.S. international tax administration obligations. The number of travelers must be limited to those required to accomplish the task, and requirements related to conferences and travel must be followed. The exceptions include: (1) Travel of senior international tax officials directly related to participation in intergovernmental tax groups essential to global tax administration (up to 5 travelers are authorized, a greater number of travelers requires the approval of the DCOS or DCSE. (2) Travel directly related to implementation and administration of foreign government data safeguarding and information exchange infrastructure evaluations, data transmission methods, and other Foreign Account Tax Compliance Act (FATCA) Intergovernmental Agreement (IGA) matters (up to 5 authorized, greater requires DCOS or DCSE approval) (3) Travel for participation in tax treaty and Tax Information Exchange Agreement (TIEA) negotiations (up to 3 authorized, greater requires DCOS or DCSE and approval) (4) Travel specifically related to working tax cases. This travel is for negotiations with foreign competent authority and senior tax officials to resolve complex taxing rights cases via Mutual Agreement Procedures (MAP) and to resolve exchange of information matters arising under treaties and exchange agreements matters officials (up to 10 authorized, greater requires DCOS or DCSE approval.) Inter-American Center of Tax Administrations, Organization for Economic Cooperation and Development, and Pacific Rim Tax Institute. Note: This exclusion does not include large conference-like meetings hosted by these types of organizations. Travel by a competent authority to identify a jurisdiction’s designee responsible for implementing and administering a treaty or agreement

IRS Employee Event Attendance

  1. An IRS employee may attend an event as a participant in a planned program; a speaker, panelist, or other form of presenter; a host, planner, or in an oversight or facilitation capacity; an observer; an exhibitor; or in any other capacity that is approved by IRS management.

  2. When planning events to be attended by IRS employees or individuals invited at IRS expense, or participating in meetings or events hosted by other organizations, business units should:

    1. Limit employee participation to the minimum number of attendees determined by management to accomplish the IRS mission.

    2. Consider the total travel expenses incurred when selecting attendees.

    3. Give consideration to maximizing the use of conference calls and web-based communications, whenever possible, to minimize non-mission-critical travel and event-related expenses.

  3. Employees attending all events, including meetings hosted by IRS or other organizations:

    1. Must comply with the Federal Travel Regulation (FTR) and all IRS travel requirements, including IRM 1.32.1, Official IRS Local Travel Guide, and IRM 1.32.11, Official IRS City-to-City Travel Guide. This includes the requirement to reduce the corresponding portion of the meals and incidental expenses (M&IE) per diem rate on a travel voucher if the employee is in temporary duty status and the event host or sponsor provides meals at the event (Government or Non-Government). If approved in advance, full M&IE may be authorized for a traveler unable to consume the furnished meal(s). See FTR 301-11.18, Temporary Duty Travel Allowances, for further information.

    2. Must adhere to the requirements governing the use of the Government-issued travel card, IRM 1.32.4, Travel Card Program Handbook.

    3. Need to be aware of the ethics rules regarding accepting gifts. Prohibited are gifts from a prohibited source or given because of an employee’s official position. Gifts do not include soft drinks, coffee, donuts, or similar modest refreshments that are not part of a meal; greeting cards; plaques, certificates, trophies, and other items with little value that are intended for presentation; or anything for which an employee pays market value (for example, the retail cost or face value of a ticket).

Re-approval Requirements for All Event Spending Requests

  1. Conditions that require re-approval for any event include.

    1. Increase in cost requiring a higher level of approval.

    2. A change to a location/hotel that could be perceived as a resort location.

    3. Increase in the number of participants/travelers.

    4. Any event that was planned to be held in a Government facility that is subsequently going to be held in a non-Federal facility.

    5. Any event that was estimated to be held in a Federal facility for which estimated costs increase by 15 percent, excluding any increase due to interpreter costs.

    6. Any event that was estimated to be held in a non-Federal facility for which the estimated costs increase by 10 percent, excluding any increase due to interpreter costs.

Record Keeping and Reporting Requirements for Events

  1. Each business unit is responsible for establishing a method to identify, document, track, and review all events including, but not limited to:

    1. Costs related to event planning and attendance.

    2. Approvals, justifications, cost comparisons, and cost-benefit analyses needed for the event site under consideration.

    3. Reporting requirements in this guidance.

Events Greater than $10,000 but Less than $20,000

  1. For events greater than $10,000 but less than $20,000, BUs are required to maintain hard-copy documentation related to the event, including the title and purpose, date, number of employees attending, and estimated costs to the BU for attending the event. A record of the approval by the appropriate executive must also be maintained.

  2. Business units should consider establishment of an IOC code for events estimated to be less than $20,000, if the possibility exists that the actual costs could potentially exceed $20,000.

Events Greater than $20,000

  1. For all approved events $20,000 or greater, the business unit must use and maintain the documentation listed in IRM 1.32.10.14, Events Greater than $10,000 but Less than $20,000, and also maintain:

    • The IOC for any event (as requested by the business unit from Corporate Budget for any event over $20,000); and

    • Any information regarding the final disposition of the event by Treasury for events greater than $50,000.

  2. Business units must maintain and report actual costs for events $20,000 or greater to Treasury. These actual costs will be tracked in the Treasury on-line tracking database. Events in excess of $100,000 will also be reported publicly by Treasury each January on the Treasury website. For Treasury reporting requirements, see IRM 1.32.10.16, Reporting Requirements to Treasury.

  3. The Beckley Finance Center (BFC) will periodically contact business units to review event-related documentation.

Reporting Requirements to Treasury

  1. Treasury administers a tracking database for events over $20,000 and oversees any internal or external requests for data related to event spending.

  2. For all events (including those excluded in IRM 1.32.10.10 Mission-Critical Travel Exclusions) which have total costs of $20,000 or greater, the following details must be submitted by the BUs via email to cfo.event.request@irs.gov within 10 days of the event:

    1. Name of event;

    2. Date;

    3. Event location (facility name, address, city, and state);

    4. Number of IRS employees attending; and

    5. Point of contact for additional event details.

  3. Within 40 days of the event being held, the following additional information must be submitted by the BUs via email to cfo.event.request@irs.gov:

    1. Justification with a brief explanation of how the event furthered the mission of the IRS.

    2. Justification for the use of non-Government space, if applicable.

    3. Copies of signed approvals.

    4. Actual event costs including:
      1.IOC
      2.Total number of room nights
      3.Per diem rate for event location
      4.Total travel expenses – which includes, but is not limited to: lodging, M&IE, airfare, miscellaneous transportation (rail, rental car, privately owned vehicle mileage, gas, baggage fees, public transportation, parking/tolls), travel management fees (TMC, TAV, SATO Fees), and any miscellaneous voucher expenses
      5.Meeting room rental charges
      6.Food and beverage charges - refers to catering ordered for a meeting such as morning or afternoon refreshments, lunch, etc.
      7.Audio-Visual (A/V) equipment charges - includes: A/V equipment, A/V technician and labor fees, and meeting room internet fees
      8.Non-A/V equipment and room set up charges
      9.Miscellaneous meeting expenses - includes: cancellation, attrition, registration costs, printing and copying, amenities and entertainment, giveaways, contractor planner, miscellaneous support costs
      10.Totals

    5. Description of the contracting procedures used, including whether contracts were awarded on a competitive basis, and details for any cost comparison conducted by the IRS in evaluating potential contractors for the event.

    6. Documented approval by the Secretary of the Treasury for any event that exceeds the $500,000 threshold.

    7. A copy of the event IOC report to support the expenses reported.

    8. The Treasury tracking number for any event that was approved by the Department of the Treasury.

  4. Case travel directly related to the examination of tax returns or the collection of taxes does not require reporting of actual expenses to Treasury.

  5. CFO will enter information reported by the BUs at 10 days and 40 days post event into the Treasury online tracking database.

  6. Business units are responsible for notifying the CFO at cfo.event.request@irs.gov of any cancellations, postponements, or significant changes to events that require Treasury reporting.

Internal Order Codes for Events

  1. The following format will be used for IOCs for all events $20,000 or greater.

    1. The first character will be “Y”;

    2. The second character will identify the business unit hosting or sponsoring the event (see chart below for a list of the characters to be used for each business unit); and

    3. The third to fifth characters will uniquely identify the specific event. Business units are free to use any format for the last three digits and can use the third or fourth characters to track other specifics (such as office or event location).

    Financial Plan 1st Character 2nd Character
    Appeals Y Z
    Agency-Wide Shared Services Y P
    Agency-Wide Shared Services – Stewardship Y D
    Chief Counsel Y Y
    Chief Financial Officer Y B
    Communications and Liaison Y C
    Criminal Investigation Y V
    Executive Leadership and Direction Y M
    Human Capital Officer Y H
    Human Capital Office – Stewardship Y J
    Information Technology Y Q
    Large Business and International Division Y L
    Privacy, Governmental Liaison and Disclosure Y G
    Small Business/Self Employed Y S
    Tax Exempt/Government Entities Y T
    Taxpayer Advocate Service Y X
    Wage and Investment Y W
    Wage and Investment – Stewardship Y K
    Events Including Both reimbursable and Direct Costs Y R
  2. For the purpose of event spending tracking, business units should contact their business unit finance office to request establishment of a unique IOC for any event with an estimated cost of $20,000 or greater, prior to submitting a Request for Event Spending Approval form.

  3. An IOC code must be included on the Request for Event Spending Approval form. Upon approval, FMP will notify CB via email to cfo.master.data.request@irs.gov that the event has been approved and provide a spreadsheet identifying the approved IOCs. CB will load the information provided into the IOC Request Upload Sheet and forward to the Financial Management Systems Office for activation. BUs will not need to specifically request activation of event IOCs that are part of the CFO event approval process after event approval.

  4. To ensure that IRS is able to capture the full cost of an event, it is critical that business units use the appropriate accounting codes for all expenses related to an event.

    • Travel requests in the electronic travel system must include a unique event IOC to ensure that the IRS is able to capture the full actual cost of an event.

    • Event coordinators are responsible for making sure that travelers receive guidance and provide the IOC to use for the event. They should also provide instructions on how to include the IOC in the travel authorizations and vouchers.

    • Managers are responsible for reviewing all travel authorizations and vouchers to ensure that the proper IOC and accounting strings are being used.

    • Employee salaries to attend events are not reported. As a result, there will be no impact to time entry in the Single Entry Time Reporting (SETR) system.

    • Requisitions in the Integrated Procurement System (IPS) to purchase equipment or control services related to events, for which the total cost exceeds $20,000, must include a unique event IOC.

  5. A copy of an IOC report detailing the actual cost of an event should be attached to the Treasury reporting spreadsheet that is submitted to cfo.event.request@irs.gov after the event has been held.

  6. For additional information on IOC requirements please see IRM 1.33.4, Financial Operating Guidelines, or contact Corporate Budget via email at cfo.master.data.request@irs.gov.

Internal Order Codes for Events Excluded From the Approval Process

  1. For travel and related expenses with a cost of $20,000 or greater that do not require approval through the CFO event approval process detailed in IRM 1.32.10.10, Mission-Critical Travel Exclusions, the business unit staff and finance office should work together to prepare an IOC Request Form using the criteria established in the Structure for Internal Order Code guidance and submit it to the cfo.master.data.request@irs.gov mailbox. The IOC Request Form should include the following statement in the “Reason for Action” field: “This event is not required to go through the event approval process.” Corporate Budget will load this information into the IOC Request Upload Sheet, and forward it to Financial Management Systems Office for activation.

Events Requiring Treasury Approval

  1. All events must be planned far enough in advance to allow for sufficient time for review by both IRS and Treasury staff. Business units should expect the review and approval process to take a minimum of 60-90 days depending on the total cost of the event.

  2. No authorizations, commitments, or obligation of funds can be made before the approval for any event is received.

    Threshold Approval Submission Deadline
    $50,000-$99,999 Treasury Assistant Secretary for Management At least 60 days in advance of the event
    $100,000-$249,999 Treasury Deputy Secretary At least 90 days in advance of the event
    $250,000 and above Treasury Secretary At least 90 days in advance of the event

Treasury Approval Process

  1. No financial commitments can be made prior to an event receiving final Treasury approval. If a business unit needs time for contracting with vendors or making travel arrangements, the timeline should be adjusted accordingly, to allow sufficient time for Treasury review as outlined above.

  2. Once the Commissioner has approved the request, the package will be submitted by the CFO to the conference approval mailbox at Treasury for review and final approval.

  3. After approval, if the event is either cancelled or postponed, it is the responsibility of the business unit to notify the CFO at cfo.event.request@irs.gov.

Hosting, Co-Hosting, or Sponsoring Events in Excess of $500,000

  1. Events costing more than $500,000 are not permitted unless the Secretary of the Treasury provides prior approval and determines that exceptional circumstances exist that warrant the expenditure.

  2. Supporting justification must be provided to show spending the funds is the most cost effective way to achieve the purpose of the event.

Meeting Event Spending Request Approvals

  1. Prior approvals must be obtained before making any non-refundable financial commitments on behalf of the IRS or otherwise obligating the IRS to host, co-host, or sponsor an event.

Meeting Approval Timeliness

  1. Meeting events must be planned far enough in advance to allow for sufficient time for review by both the IRS and, if required, Treasury staff. No authorizations and/or commitments can be made before the approval for a meeting event is received.

    1. Commissioner Approval
      Events that require the IRS Commissioner's approval should be submitted a minimum of 30 days in advance of the event to the CFO on the appropriate Request for Event Spending Approval form via email to cfo.event.request@irs.gov.

    2. Treasury Approval
      Events in excess of $50,000 require Treasury approval and should be submitted a minimum of 60-90 days in advance of the event to the CFO on the appropriate Request for Event Spending Approval form via email to cfo.event.request@irs.gov. No authorizations and/or commitments can be made before the approval for the event is received. See IRM 1.32.10.19, Events Requiring Treasury Approval, for additional information.

Request for Meeting Event Spending Approval Forms

  1. A Request for Event Spending Approval form must be completed for:

    1. Meeting events with estimated costs of $20,000 and above that do not meet the exclusion criteria listed in IRM 1.32.10.10.1, Treasury-wide Exclusions to TD 12-70 Requirements, or IRM 1.32.10.10.2, IRS Specific Exclusions to TD 12-70 Requirements.

  2. When completing the Request for Event Spending Approval form, please include the following:

    1. Per Diem rates for lodging, meals and incidentals. The per diem rates are located on GSA's website, General Service Administration's (GSA) website. Please note that the traveler receives 75% per diem for meals and incidentals for the first day and night and the last day of travel.

    2. A detailed description of the meeting event and the impact of not having the meeting. This information will be included in a memorandum sent to Treasury, along with the request, detailing the purpose of the event for any meeting event with estimated costs of $50,000 and above.

    3. A detailed itemization of the meeting and travel expenses, which includes costs for local and non-local travel, A/V and facility costs.

  3. Current approval requirements and procedures can be found on the HCO website under IRS Meeting and Training Approval: What You Need to Know, Approval Process for Meeting and Non-Training Event Spending.

Calculation of Meeting Estimated Event Costs

  1. The total cost of an IRS event is a key indicator in determining the level of approval required and includes all direct and indirect expenses, excluding salaries. For joint events, the sponsoring business unit is responsible for coordinating and securing total costs and maintaining the records for the event. These costs include, but are not limited to:

    1. Travel costs for all IRS attendees, speakers, and panelists;

    2. Rental of facilities or rooms for official business;

    3. Costs for A/V and other equipment;

    4. Computer, internet, and telephone access fees;

    5. Light refreshments or meals;

    6. Fees for printing, speakers, or other presenters;

    7. Contractor costs, including any third-party event planner fees;

    8. Registration fees and administrative costs; and

    9. Any other expenses related to the hosting, co-hosting, or sponsorship of the event other than the salaries of the IRS employees.

Digital/Electronic Signatures

  1. The Request for Event Spending Approval form must be signed electronically and dated by the BU Commissioner/Chief/Head of Office. By electronically signing the request form, minor changes to correct typographical errors or add additional detail to support the request can be made by the reviewer without requiring the form to be returned for signature.

  2. If the form cannot be signed electronically, business units are advised that any corrections or updates that are needed will cause delays in the approval process.

  3. Changes to the cost of an event may require the form to be re-signed by the BU Commissioner/Chief/Head of Office.

  4. The CFO will coordinate obtaining the signatures of either the Deputy Commissioner for Operations Support, the Deputy Commissioner for Services and Enforcement, and the Commissioner, as applicable.

Planning, Site Selection, and Use of Off-Site/Non-Government Facilities

  1. When planning an event, the business unit needs to clearly identify the primary objective of the event and how it meets the IRS mission.

  2. First consideration must be given to whether the event is suitable for teleconferencing, video-conferencing, or other virtual delivery options. Alternative delivery methods will help meet sustainable goals, as well as reduce overall event costs.

  3. Business unit planning goals must include:

    1. Minimizing all costs including, but not limited to:
      • Administrative costs.
      • Attendee travel and time costs, including both indirect costs, such as the employees’ time at the event and en route travel time, as well as direct costs, such as travel expenses paid directly or reimbursed by IRS to travelers. Travel expenses include transportation, lodging, meals and incidental expenses, taxes and parking.
      • Facility costs, such as room rentals, A/V expenses, computer/internet fees and copying fees. There may be charges for support or equipment, even at a Government facility.

    2. Maximizing the use of Government-owned or Government-provided conference facilities. As a general rule, business units should give preference to Government facilities, and use non-Government facilities only when Government space is not available. Business units must avoid the use of resorts or resort-type facilities to the maximum extent possible.

    3. Obtaining all required approvals, including those related to the procurement of off-site facilities and the purchase of light refreshments or food.

    4. Maintaining all appropriate documentation related to the selection of the facility, costs, justifications, and approvals. (See IRM 1.32.10.13, Record Keeping Requirements and Reporting Requirements for Events)

    5. Ensuring that business unit event planners do not retain for personal use any promotional benefits for booking an event, and that they comply with all applicable ethics rules. (See IRM 1.32.10.33, Gifts and Ethical Conduct)

    6. Complying with IRS green procurement policies, consistent with IRS goals to promote the sustainable use of resources and reduce negative impact on the environment. (See IRM 1.32.10.36, Sustainable Temporary Duty (TDY) Travel)

    7. Avoiding the appearance of conflicts of interest, abuse, or wasteful spending.

Site Selection

  1. A site refers to both the geographic location and the specific facility selected for an event. IRS employees must exercise extreme prudence when selecting an event site, taking into consideration projected costs and how the location could be perceived.

  2. To begin a site selection process, a business unit must gather the following information:

    1. Desired event location. Generally, events should be held within the commuting area of the majority of the attendees to minimize travel costs and the need for overnight stays.

    2. Desired event date(s).

    3. Estimated number of attendees.

    4. Desired room set-up.

    5. Equipment for logistical support (microphones, lecterns, A/V equipment).

    6. Number of sleeping rooms, if applicable.

    7. Any other requirements specific to the event.

Meeting Event Site Selection

  1. For meeting events, business units should work with Centralized Delivery Services (CDS) to determine if there are any suitable IRS facilities available for the event. If no space is available that meets the requirements for the event, CDS will contact GSA to determine the availability of other Government space before assisting the business unit in identifying or researching privately-owned non-Government facilities. Non-Government space that is available at no cost, and meets the required space specifications, will also be considered prior to researching privately-owned facilities.

Use of a Non-Government Facility for a Meeting

  1. If appropriate Government space is unavailable, and it is necessary to hold a meeting event off-site, CDS can advise the business unit by:

    • Conducting cost comparisons.

    • Negotiating with hotels for space and/or support.

    • Procuring space and/or support.

    • Handling the on-site logistics.

  2. Using business unit requirements for a meeting event, CDS can also coordinate a hotel/facility search and assist in identifying three alternative non-Government facilities, if requested by the business unit. The business unit must complete a non-Government cost comparison and prepare a justification to use the selected non-Government location.

  3. At a minimum, the cost comparison must include the following considerations:

    • Convenience of event location.

    • Degree to which the event location practices, "buying green" policies.

    • Fees, including A/V equipment or support fees.

    • Availability of meeting space.

    • Equipment and supplies.

    • Commuting or travel distance for attendees.

    • Lodging availability at established per diem rates.

  4. The business unit must detail all factors considered in its cost comparison (attaching all supporting documentation) and complete Form 10416, Request for Use of Off-Site Facilities. The designated approving official reviews and signs Form 10416. The Head of Office must approve the use of any non-Government facility regardless of location, or any Government facility outside the metropolitan area of the IRS office hosting the event.

  5. The CDS POC must sign Form 10416 to certify that there is no Government space that can accommodate the request or that there is no suitable Government space available. CDS coordinates with the Office of Procurement POC on all cost comparisons, justifications, approvals, and other information on the location and nature of the training, meeting and event facility, if an acquisition is required.

  6. When planning to use a non-Government facility, business units must comply with the FTR and applicable Treasury directives or policies.

  7. When holding an event at a hotel or similar facility, a business unit is prohibited from contracting to pay for food or from allowing the facility to provide conference rooms or any guest rooms, or support at no cost to the Government. In other words, the facility is not allowed to compensate (or ″comp″) a conference room in exchange for the purchase of food.

Procurement of a Non-Government Facility

  1. Upon receipt of a signed Form 10416 from CDS, the business unit confirms the site selection, obtains the required internal approvals (including those for the facility and the event), and secures the appropriate funding for the procurement for the non-Government facility.

  2. The business unit secures funding either by 1) providing funding codes to CDS, at least four weeks in advance of the event, for CDS to prepare the IPS request for a purchase card transaction or 2) preparing the IPS request internally for procurement actions exceeding the micro-purchase limit of $3,000. The business unit is responsible for negotiating with the facility (including for event support), paying all costs, and ensuring that all purchasing rules and requirements are followed.

  3. If the business unit expects the site costs (for example, room rental, A/V) to be less than the micro-purchase limit, the CDS purchase cardholder will sign and provide a Letter of Intent (LOI) required by the facility to confirm IRS intentions. If the business unit expects the site costs to exceed $3,000, CDS will coordinate with the assigned POC. The Procurement POC will issue the appropriate contract vehicle and/or sign an LOI confirming IRS intentions.

Use of Third-Party Event Planners

  1. In general, third-party event planners may not be used. If it is determined that a critical need exists to use third-party event planners to support an IRS or Treasury-hosted, co-hosted, or sponsored event, business units must comply with the approval requirements in Procurement Policy and Procedures memorandum No.70.24, Acquiring Training, Meeting, and Conference Services and Facilities/Space.

  2. In these exceptional cases, approval must be obtained in advance from Treasury.

  3. The approval request must be made in a formal memorandum, signed by the business unit Head of Office and submitted to the Deputy Commissioner for Operations Support for the approval of the Commissioner, a minimum of 60 days in advance of any procurement action.

  4. The request must contain projected costs, a detailed explanation as to why the business unit cannot use internal resources for planning and logistics, and a justification for the request.

Single Entry Time Reporting

  1. Single Entry Time Reporting (SETR) Code 800-54890, Event Spending Approval Process, was established for business units to document the time spent preparing requests for the approval of event-related spending for conferences, meetings, and training, as well as the time spent preparing information for required reporting to Treasury. Business Units are not required to use the SETR code.

  2. Business units administering the event spending approval process, including reviewing and packaging requests for approval by IRS or Treasury officials, and maintaining records of event spending requests, may also use this SETR code.

Light Refreshments

  1. The DCOS or DCSE must approve any IRS event where light refreshments are requested for their respective business units, regardless of the total cost of the event.

  2. The Chief Counsel must approve any Chief Counsel event where light refreshments are requested.

  3. All events, regardless of size, are subject to the requirements and limitations for providing food and light refreshments detailed in IRM 1.32.20, Using Appropriated Funds to Purchase Meals and Light Refreshments.

  4. Business units must ensure that costs for light refreshments are commensurate with the nature and purpose of the event. Excessive costs or the appearance of excessive costs must be avoided.

  5. If a meal is provided for an employee that is attending an event at their official duty station, the meal may be taxable to the employee.

Collocation and Facilities

  1. When planning an event, business units must consider alternative means of collaboration, maximizing the use of conference calls and web-based communications, whenever possible, to minimize non-mission-critical travel and event-related expenses.

  2. When physical collocation is mandatory, business units must first look to host or sponsor their event in space controlled by the Federal Government in order to reduce cost. GSA has a Federal Meeting Facilities Tool fedmeetingspace.cfo.gov, which provides pertinent information on Federal meeting space available at little to no cost as well as information on:

    • Agency Name

    • Facility Address

    • Seating capacity

    • Services Available (A/V, microphones, internet access, white boards, podiums, etc.)

    • Costs

    • Point of Contact (name, phone, email)

Registration Fees

  1. Business units cannot collect conference fees, including exhibitor fees and individual attendance fees, to reimburse the appropriation from which an event was funded without statutory authority to do so, such as implementing a user fee regulation.

Gifts and Ethical Conduct

  1. IRS employees can not accept any gifts unless authorized under the ethics regulation or the FTR. This includes accepting free travel and lodging for site visits, as might be offered in a familiarization tour of a potential site, or under any other circumstances. Additionally, soliciting for room suite upgrades is also prohibited. If room upgrades are offered at no cost to the IRS, they require the approval of the applicable business unit First Level Executive.

Non-Federal Source Reimbursement

  1. IRS employees are prohibited from accepting payments from non-Federal sources to reimburse themselves or IRS for travel costs. There is one exception to this prohibition for Chief Counsel employees who, with appropriate approval, may continue to accept travel payments from non-Federal sources in certain situations in accordance with 5 USC 4111, Acceptance of Contributions, Awards, and Other Payments.

Promotional Items and/or Mementos

  1. A business unit may not purchase any promotional items or mementos that include logos or customized slogans. This includes mementos, pens, mouse pads, mugs, and lanyards unique to an organization or event.

  2. The DCOS or DCSE must approve any exceptions to this policy.

  3. The Chief Counsel has final approval authority for all exceptions to this policy for all Chief Counsel events.

Sustainable Temporary Duty (TDY) Travel

  1. Business units must comply with FTR Bulletin 10-06, Guidance for Sustainable Temporary Duty (TDY) Travel Policies and Practices, and maximize travel cost savings by utilizing green meeting strategies for event hosting (for example: use of video conferences and web-based tools in lieu of travel).

Servicewide Video Editorial Board

  1. The SVEB was established to oversee the development and use of videos through-out the IRS. The SVEB develops corporate standards and looks for more efficient opportunities to utilize resource sharing. The SVEB is chaired by the Communications Director, Communications and Liaison, and includes the Communications Director, Wage and Investment, and the Deputy Human Capital Officer.

  2. The SVEB reviews all planned video projects for external and internal use, considering cost, topic, and tone. Video projects include, but are not limited to, training and education videos, webinars, vignettes, videos for external placement on YouTube, IRS.gov, and related web sites, videos for conferences, and any other ad hoc taping projects done by the IRS or contractors.

  3. All videos must be approved by the SVEB, the business unit Head of Office, and the Deputy Commissioner for Operations Support. For additional information regarding the use of videos and the approval process, refer to the February 21, 2013, Memorandum, Servicewide Video Editorial Board, and the March 7, 2013, Memorandum, Additional Information on Video Production.