6.410.1 Learning and Education Policy

Manual Transmittal

April 23, 2019


(1) This transmits revised (IRM) 6.410.1, Learning and Education (L&E) Policy and provides guidance needed to conduct and manage employee training and development in the IRS.

Material Changes

(1) 6.410. has been revised to update FOIA requests for training materials to the Office of Disclosure.

(2) 6.410.1.2.4(3) has been revised to show the change of 6 QASP categories to 7, with addition of Design/Development.

(3) 6.410. has been revised to update Level 1, 2, 3 and 4 training evaluation policy.

(4) 6.410. has been revised to include new language on adding zero cost training events into each business unit Annual Training Plan and into Servicewide Training Events Tracking System (STETS).

(5) 6.410.1.3.7(5)(c) addition of a new paragraph requiring training course developers to reference the Taxpayer Bill of Rights (TBOR) in the front matter of all printed course material and IRS developed eLearning content.

(6) 6.410.1.3.10, 6.410.1.3.12 and 6.410.1.3.13 revised to include new language on disclosure requirements, personally identifiable information (PII) and Official Use Only (QUO) classification of naming conventions and Taxpayer Identification Numbers (TINs) in training materials

(7) 6.410.1.3.14 has been revised to include new language to Visual Education and Communications (VEC) Project Agreement and Servicewide Video Editorial Board (SVEB) Video Approval

(8) 6.401. contains new language on the required use of the Servicewide Travel Estimator (STE)

(9) 6.410., (7), (8) and (9) revised to include new CDS training delivery support for training and non-training events.

Effect on Other Documents

This IRM supersedes IRM 6.410.1 dated April 19, 2017, Learning and Education Policy.


This IRM is intended to be used by all divisions and functions.

Effective Date


Mark W. Scholz, Director, Leadership, Education and Delivery Services

Program Scope and Objectives

  1. This IRM provides policy guidance for Learning and Education programs and processes.

  2. Purpose: This transmits revised IRM 6.410.1, Learning and Education (L&E) Policy and provides guidance needed to conduct and manage employee training and development in the IRS.

  3. Audience: This IRM is intended to be used by all divisions and functions.

  4. Policy Owner: Leadership, Education and Delivery Services (LEADS) Division owns this IRM.

  5. Program Owner: LEADS Program Administration is responsible for the administration, policy development and updates related to IRM 6.410.1.

  6. Primary Stakeholders: All Servicewide Learning and Education (SL&E) organizations are primary stakeholders.

  7. Program Goals: IRM 6.410.1 supports LEADS goal to provide tools for developing, retaining, and transitioning a highly-skilled and high-performing workforce to support IRS mission accomplishments.


  1. This IRM provides essential information on education policy and procedures pertinent to conducting and managing employee training and development in the IRS.


  1. Training is defined in Title 5 of the United States Code as the process of providing employees the programs, courses, or other instruction they need to improve their individual performance. Title 5, Chapter 41, makes clear that the primary purpose of training individual employees is to improve overall organizational performance and to assist in achieving agencies’ missions and performance goals. For more information see http://www.law.cornell.edu/uscode/text/5/4101.

  2. Training and Development guidelines published by OPM, serves as a single reference to legal information impacting employee training. This guidance may be accessed through the OPM website at: http://opm.gov/policy-data-oversight/training-and-development/.

General Training Information

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

    1. Definitions

    2. Office of Personnel Management (OPM) Policy Guidance

    3. Legal and Regulatory Basis for Training

    4. Appropriation Law Requirements

    5. (IRS) Learning and Education Goals

    6. Learning and Education Governance

    7. Mission of IRS Learning and Education Organizations

    8. IRS Leadership, Education and Delivery Services (LEADS) Organizational Structure

    9. Planning for Employee Development

    10. Reasonable Accommodation

    11. Americans with Disabilities Act (ADA) Section 508

    12. Training for Non-IRS Groups and Individuals

    13. Identifying, Prioritizing and Funding Training Needs

    14. Resource Requirements and Work Planning

    15. Training Course Delivery Options

    16. Procurement Process


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

    1. Blended Learning - An integrated strategy for delivering training that involves using more than one delivery method (e.g., classroom, online, self-study and coaching) in a single program to achieve the desired performance.

    2. Business Unit - IRS organizations which include Services and Enforcement organizations and Functional Operating divisions.

    3. Competencies - A set of observable, measurable skills, knowledge, abilities, behaviors, and other characteristics that an individual needs to perform a particular work role or occupational function successfully.

    4. Distance Learning - Can be synchronous or asynchronous. It covers a wide set of applications and processes such as web based learning, computer-based learning, virtual classrooms, and digital collaboration. It includes the delivery of content via the Internet, Intranet (LAN/WAN), audio-based and video-based, satellite broadcast, interactive TV, and DVD.

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

    6. Information Sharing - The act of providing facts, procedures, or other information to employees without an expectation that the information will change employee performance or behavior (i.e., there are no specific instructional objectives). Common delivery vehicles for information sharing include satellite broadcast, e-mail, memoranda, newsletters, webbies, self-tutorials or employee meetings.

    7. Learning - The acquisition of knowledge or skill by an employee through instruction, study or experience.

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

    9. Outservice Training - All non-IRS conducted training given by Government agencies or non-Government sources.

    10. Performance Analysis - The process of defining on-the-job performance requirements, assessing the current performance level to identify any gaps, and identifying and implementing appropriate methods to eliminate the performance gaps. Performance gaps may be caused by such factors as inadequate communication, faulty work processes, lack of needed equipment, lack of funds, staffing shortages, or lack of knowledge or skills that result in a need for training.

    11. Performance Consulting - The process of consulting with a customer to assist in changing or improving organizational performance.

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

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

    14. Training Development Quality Assurance System (TDQAS) - The TDQAS is the Service’s educationally bench-marked systems approach to training and instructional systems developmental process. TDQAS is designed to ensure high-quality training products and services. The “Training Development Quality Assurance System”. Easy online access to TDQAS may be found at http://hco.web.irs.gov/devtrain/LEAD/tdqas.html.

    15. Training - The process of providing employees the programs, courses, or other instruction they need to develop new skills to perform a task or process and/or enhance or improve current skills in their individual job performance. Effective training may result in observably changed behavior.

    16. Instructor Certification – The process for formally placing an instructor into the Servicewide Instructor Cadre. This process includes the following steps: (1) successful completion of Classroom Instructor Training (CIT) or Virtual Classroom Instructor Training (VCIT), as applicable; (2) successful completion of his or her initial teaching assignment(s), with a performance evaluation of at least Meets (M) for all six competency areas on Form 12088, Evaluation of Instructor Competencies.

Office of Personnel Management (OPM) Policy Guidance

  1. The OPM Training and Executive Development Group (TEDG) designs policy and programs to ensure the government's learning and development programs support strategic human capital investments.

  2. TEDG develops policy frameworks and flexibility to establish government-wide systems to support effective learning and development programs in the agencies.

  3. TEDG puts into place flexible policies and strategic government-wide advice and guidance to implement systems to support employee learning and development and leadership employee engagement strategies.

  4. TEDG provides technical advice on complex government-wide Human Resource Development (HRD) issues to assist federal agencies to achieve their goals.

  5. Guidance is available at the OPM website under Policy, Training, and Development at: http://www.opm.gov/HRD/LEAD/.

  6. OPM Training and Development links:

    1. Reference Materials at: http://www.opm.gov/hrd/lead/pubs/pubs.asp.

    2. Mentoring at: http://www.opm.gov/hrd/lead/Mentoring.asp.

    3. Training Needs Assessment at: http://www.opm.gov/hrd/lead/TrainingNeedsAssessment.asp.

    4. OPM Training and Development Policy Wiki at: http://www.opm.gov/WIKI/training/MainPage.ashx.

OPM Training and Development
  1. Training and Development guidelines published by OPM, serves as a single reference to legal information impacting employee training. This guidance may be accessed through the OPM website at: https://www.opm.gov/policy-data-oversight/training-and-development/.

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

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

    1. Public Law

    2. Executive Orders

    3. OMB Budget and Procurement Guidelines

Legal and Regulatory Basis for Training

  1. Training is defined in Title 5 of the United States Code as the process of providing employees the programs, courses, or other instruction they need to improve their individual performance. Title 5, Chapter 41, makes clear that the primary purpose of training individual employees is to improve overall organizational performance and to assist in achieving agencies’ missions and performance goals. For more information see http://www.law.cornell.edu/uscode/text/5/4101.

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

    1. Supports the agency's strategic plan and performance objectives;

    2. Improves an employee's current job performance;

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

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

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

  3. In order to meet the statutory requirement that training will assist in improving organizational performance, all course development projects, including the procurement of Commercial Off-the-Shelf (COTS) training products, must be preceded by an analysis that accomplishes all of the following:

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

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

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

  4. The complexity of this analysis will vary and may be relatively informal, depending on such factors as the existence of prior performance data. At a minimum, a written statement or summary of the analysis process should be developed and maintained in the course development files. The analysis helps to prevent resources from being wasted on development of training that will be ineffective. Course developers and managers should refer to the Training Development Quality Assurance System (TDQAS) documents for additional guidance on conducting this analysis. Also see IRM Section 6.410.

Quality Assurance Support Plan

  1. Per Title 5 of the Code of Federal Regulations (5 CFR 410.202), agencies must evaluate their training programs annually to determine how well such plans and programs contribute to mission accomplishment and meet organizational performance goals.

  2. The IRS uses a process to measure data that improves Servicewide Learning and Education (SL&E)products and services. The IRS identifies performance requirements and standards for Mission Critical Occupations, other Key Occupations and Front line Leadership courses. The process is called the Quality Assurance Support Plan or QASP.

  3. QASP consists of 7 categories, with performance requirements related to training:

    1. Planning- Develop an annual training plan for development and delivery, by September 15th each year.

    2. Budget- Report on Servicewide adherence to the use of internal order codes for training expenditures.

    3. Evaluation- Analyze Level 1, 2 and 3 assessment results for training effectiveness.

    4. Design/Development- Follow TDQAS Instructional design model.

    5. Delivery- Timely provide instructor observation results; and timely closure of scheduled offerings in ELMS.

    6. Systems- Notify users of scheduled maintenance and system downtime of Servicewide Training Events Tracking System (STETS).

    7. Policy and Standards- Timely update of Items data fields in ELMS; and timely update of Scheduled Offering data fields in the Electronic Learning Management System (ELMS).

  4. QASP will be used to ensure that systematic quality assurance methods are used in the administration of training programs and in the delivery of the training classes.

  5. Business units will perform in accordance to each applicable QASP performance requirement and standard.

  6. Corrective actions will be taken when the program’s performance deviates from established performance requirements.

  7. All education community components must maintain documentation supporting the actions and decisions used to meet QASP performance requirements and standards.

  1. Business units and Leadership, Education and Delivery Services (LEADS) will develop an Annual Training Plan based on training needs and budget for the following fiscal year as required by IRM 6.410.1.2.14 and Executive Order 11348. The plan will cover a 12-month period of October 1 through September 30. The training plan will be completed, approved and submitted for posting in the Servicewide Training and Event Tracking System (STETS). All first quarter events must be added to STETS by the 1st business day of July and should include all October, November and December events. The complete training plan is due by September 15th. Each plan will include the events and development elements shown in the table below.

    Training Development
    Event Title Event Title
    Event Category Event Category
    Sponsor Sponsor
    Location State Recruit/Non-Recruit
    Event Space Priority Level
    # of business units Students or Attendees Infield Date
    # of business units Instructors or Speakers Internal Order Code
    Total Estimated Cost Occupational Series
    Priority Level Deliver Method
    Occupational Series Course Length (hours)
    Recruit/Non-Recruit Courses Location State
    Internal Order Code (IOC) Event Space
    Course Length (Hours) Total Estimated Development Dollars
    Delivery Method  
  1. Business units will include an Internal Order Code (IOC) in the Procurement Public Sector (PPS) as required for training funds expended and disbursed. Any record without an IOC will be updated by business units. LEADS PA will track Servicewide L&E expenditures and report on Servicewide adherence to the use of internal order codes. A fiscal year ending report will be submitted by November 30 following the close of the fiscal year.

  1. Centralized Delivery Services (CDS) or business units will provide written observation results to instructors within 15 business days from the date the observation occurred. Results will be documented using Form 12088, Evaluation of Instructor Competencies.

  2. CDS will add and update all ELMS data and close scheduled offerings in the Learning Event Recorder in ELMS within 10 business days after the class ends.

  1. Business units will capture and analyze results of Levels 1, 2 and 3.

    Documentation includes any or all of the following:

    1. Level 1

      1. Analysis of Level 1 summary of results

      2. Overall training satisfaction scores

      3. Recommendations and or corrective action as a result of Level 1 analysis that can be applied to future training programs

    2. Level 2

      1. Test item analysis

      2. Average test score

      3. Performance-based results

      4. Level 2 final results from pass/fail, complete/not complete assessments, etc.

      5. Recommendations and/or corrective actions as a result of Level 2 analysis that can be applied to future training programs

      6. Annotation, if no recommendations needed

    3. Level 3

      1. Analysis of Level 3 reports with feedback

      2. Recommendations and/or corrective actions as a result of Level 3 analysis that can be applied to future training programs



    once guidelines have been developed, Level 4 may also be conducted to determine the contribution training provides to accomplishing the IRS mission.


    For more information on the evaluation process, please refer to IRM 6.410.9, Training Evaluation Policy for Servicewide Learning and Education.

  1. Servicewide Strategic Training Management (SSTM) and Knowledge Management/Learning Technology Office (KM/LTO) will notify impacted users of any planned system downtime. Notification should be provided at least 10 calendar days in advance of the planned system downtime during official hours of operation or Monday through Friday, 6 am ET to 9 pm ET.

Policy and Standards
  1. Upon receipt of the Items Required Values Report, business units will correctly update erroneous and/or incomplete data fields in ELMS within one month.

  2. Upon receipt of the Scheduled Offering Required Value Report, CDS and business units will correctly update erroneous and/or incomplete data fields in ELMS within one month.

(IRS) Learning and Education Goals

  1. The overall goal of the IRS Learning and Education program is to create an environment to optimize employee learning, skills, and performance in the IRS.

  2. The IRS continues to grow as a learning organization. Learning organizations work persistently to expand the capacity of their employees to create desired results and to nurture new and expansive patterns of thinking. To become a learning organization, training must become embedded in employees’ daily activities and work tasks rather than being delivered only through periodic, formal classes. Training modules and performance support systems must be available whenever the individual employee needs them. The most effective delivery method will be determined with a focus on blended learning.

  3. The Service must continue to promote the development and delivery of courses through training methods such as eLearning an alternative to classroom training, which will contribute to the IRS goal of becoming a learning organization. The IRS has an eLearning strategy that will utilize technology to promote the acquisition and sharing of knowledge and expertise efficiently and effectively; thereby supporting critical business outcomes and the subsequent creation of a learning organization.

  4. Benefits from transitioning to eLearning:

    1. More consistency in training

    2. Just-in-time, just enough training

    3. Potential for prescriptive, customized training

    4. Travel time reduced

    5. Expanded opportunities for training to a wider audience at no additional cost

    6. Fewer training funds are used for training travel which provides opportunities to reallocate funds to develop more learning solutions and to create more efficient learning opportunities for more employees.

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

Learning and Education Governance

  1. The Learning and Development Executive Council (LDEC) provides executive direction, oversight, and support for the development of education programs, including strong front-line and senior leadership, within the IRS to meet the challenges of today as well as build and lead the organization of the future. The Council also provides advice on executive leadership issues. The Council will review and approve Servicewide learning policies, standards, and operating procedures that support the Service’s mission and strategic goals which include:

    1. Creating a vision champions a strong leadership philosophy and vision for effective leadership training and development, including coaching and mentoring across the service;

    2. Ensuring that leadership identification and development processes align with the Servicewide vision;

    3. Ensuring a strategic approach to training;

    4. Promoting a Servicewide culture of learning and self-development;

    5. Ensuring training programs and activities (leadership, technical and cross-functional) meet immediate and future needs Servicewide;

    6. Ensuring training expenditures support the Service’s mission and balanced corporate strategic approach to learning and education goals;

    7. Promoting new and innovative learning processes and solutions; and

    8. Ensuring compliance of Servicewide learning policies, standards and operating procedures and training plan.

  2. Selected executives serve as a Talent Review Board (TRB) for the Service, holding separate meetings twice yearly at a minimum to provide developmental assignments for high potential leaders, particularly in the Executive Readiness (XR) Program, and to support Geographic Leadership Communities (GLCs) activities. The TRB will convene an ad hoc advisory business unit comprised of an executive from each business unit to act on issues related to XR, as needed.

  3. The Servicewide Training Advisory Council (STAC) is a subset of the LDEC. Facilitated by the Director, Leadership, Education and Delivery Services (LEADS), the Council:

    1. Reviews, analyzes and recommends training priorities for the annual Servicewide Training Plan.

    2. Supports the IRS in meeting the requirements of Treasury Directive 12-70 to minimize event-related costs and ensures expenditures are properly reviewed, justifiable and necessary to fulfill the vision and mission of the IRS.

The Mission of IRS Learning and Education Organizations

  1. The mission of the Human Capital Office (HCO), Leadership, Education and Delivery Services (LEADS) organization is to provide overall governance and guidance to the education community, which includes:

    1. Setting training policy and standards;

    2. Maintaining and administering policy and guidelines for Servicewide Learning and Education (SL&E) LEADS;

    3. Performing critical roles which include overall strategic planning through linkages to the education community, external partners, and councils and boards;

    4. Identifying and providing technology enabled products that enhance individual employee performance and increase the range of effectiveness of learning activities;

    5. Providing consistency and guidance in the development, distribution, and delivery of cross-functional training among and between all Embedded Learning and Education components;

    6. Coordinating the delivery of all IRS training programs;

    7. Conducting research and development serving as a liaison with the Embedded Learning and Education components for special projects;

    8. Redesigning existing curricula, not administered by an Embedded L&E component;

    9. Establishing quantitative and qualitative measures that focus on customer satisfaction, employee satisfaction, and business results, and

    10. Managing Servicewide partnerships.

  2. The mission of the business unit Embedded L&E is to design, develop and evaluate course content required to meet the business unit learning needs, using the TDQAS process. business unit Embedded L&E provides the overall planning and administration of the training needs assessment results to produce the training plan and necessary budget allocations. Administration and maintenance of training delivery plans is the responsibility of LEADS. The business unit Embedded L&E functions are responsible for meeting the planned development needs of employees and the strategic business goals set forth by their executives. The business unit Embedded L&E staff works with the LEADS organization to ensure that specific business goals and objectives are met. business unit Embedded L&E works with their customers to identify organizational training needs for the current and next fiscal year. Factors to consider include:

    1. Recruiting levels

    2. Attrition rates

    3. Seasonal versus permanent employee groups

    4. The rollout of new operating programs

    5. The application of new technologies

    6. Tax form changes

    7. New tax laws, policies, or procedures

    8. Succession Planning

    9. Skill gaps

Human Capital Office Organizational Structures

  1. The Human Capital Office is organized with the following headquarters functions:

    1. Office of the Director, Leadership, Education and Delivery Services (LEADS)
      1. Program Administration
      2. Leadership and Cross-Functional
      3. Centralized Delivery Services
      4. Servicewide Strategic Training Management Office
      5. Knowledge Management/Learning Technology Office

    2. Human Resources Customer Service Division Learning and Education
      1. Facilities Management and Security Services
      2. Information Technology
      3. Privacy, Government Liaison and Disclosure

  2. Business Units with Embedded L&E staff:

    1. Appeals

    2. Communication and Liaison

    3. Criminal Investigation

    4. Large Business and International

    5. Small Business/Self-Employed

    6. Taxpayer Advocate Service

    7. Tax-Exempt and Government Entities

    8. Wage and Investment

Roles and Responsibilities of LEADS and Embedded Learning and Education (L&E) and Human Resources Customer Service (HRCS) Division L&E
  1. The roles and responsibilities of the LEADS Organization within the Human Capital office are provided below. The individual missions and training contacts for the business units Embedded L&E organizations can be found on their individual websites via the IRS Intranet.

Office of the Director Leadership, Education, and Delivery Services (LEADS)
  1. In collaboration with the Learning Development Executive Council (LDEC), the Director, LEADS has oversight responsibility for setting policy for Servicewide Learning and Education (SL&E) and has direct supervision of the five LEADS organizations. The Director has the following roles and responsibilities:

    1. Conducting strategic planning (i.e., develop an L&E Strategic Plan), performing environmental scans, and identifying trends and issues that impact learning in collaboration with the Embedded L&E staff;

    2. Providing learning products and services that link business strategies and enable employees to meet business goals and objectives;

    3. Collaborating with the business customers to identify and deliver training needs;

    4. Planning, administering, managing, and executing the work necessary to provide specified services;

    5. Coordinating and collaborating with SL&E; and

    6. Meeting with the Leadership Development Executive Council on a regular basis to discuss training issues affecting the business customers and the learning community at large.

Office of the Associate Director, Program Administration (PA)
  1. The Associate Director, PAQM reports to the Director, LEADS and has the following roles and responsibilities:

    1. Maintaining LEADS budget and monitoring Servicewide L&E budget;

    2. Developing and issuing training policy and program guidance;

    3. Maintaining the IRM;

    4. Coordinating L&E requests from external stakeholders (TIGTA, GAO, OPM) and managing appropriate legislative issues and items;

    5. Conducting training program research;

    6. Coordinating Servicewide L&E policy issues with HCO Internal Management Documents (IMD) Program Coordinator;

    7. Managing the Quality Assurance and Support Plan (QASP) process;

    8. Managing the Servicewide On-the-Job Training program;

    9. Managing the Servicewide Mandatory Briefings program;

    10. Coordinating consolidated Servicewide training budget measures;

    11. Analyzing Servicewide Training Budget; and

    12. Managing LEADS communications Servicewide

Office of the Associate Director, Leadership and Cross-Functional Training (LCF)
  1. The Associate Director, LCF Training reports to the Director, LEADS, and has the following roles and responsibilities:

    1. Managing Servicewide leadership and leadership readiness programs;

    2. Managing all corporate aspects to the Leadership Succession Review (LSR) process, including the Web Career Learning Plan (WebCLP) website;

    3. Managing the Servicewide Geographic Leadership Communities (GLC) program;

    4. Managing Treasury-initiated programs and assessments;

    5. Developing and maintaining training and resources for analysts;

    6. Coordinating Servicewide programs with other LEADS offices and customers;

    7. Coordinating corporate Coaching and Mentoring programs and resources; and

    8. Coordinating activities of the Learning and Development Executive Council (LDEC) and the HCO and Servicewide Talent Review Board.

Office of the Associate Director, Centralized Delivery Services (CDS)
  1. The Associate Director, CDS reports to the Director, LEADS and has the following roles and responsibilities:

    1. Divided into two Centers of Excellence (COE); Onsite COE and Online COE serving as points of contact and consultants for classroom and virtual training planning and delivery;

    2. Advising and assisting business units with development and maintenance of a training schedule for classes delivered in classroom or virtual environment;

    3. Providing logistical support for training events held at CDS locations;

    4. Documenting training using the Enterprise Learning Management System (ELMS) and issuing class notifications (reporting instructions);

    5. Supporting the IRS instructor program by evaluating and certifying classroom and virtual instructors’ platform skills;

    6. Updating ELMS records to document instructor certification;

    7. Coordinating/conducting virtual cross-functional instructor training virtual delivery;

    8. Supporting delivery of cross-classroom Servicewide instructor training;

    9. Providing instructor support during preparation and delivery of virtual and classroom training;

    10. Conducting mid-course reviews for New Hire classes and upon requests for training over 80 hours;

    11. Locating training space in CDS locations;

    12. Recording Level 2 evaluation data in ELMS; and

    13. Managing the Servicewide employee education programs including IRS College Credit Program and Learn and Lead 24x7.

Office of the Associate Director, Servicewide Strategic Training Management (SSTM)
  1. The Associate Director, SSTM reports to the Director, LEADS and has the following roles and responsibilities:

    1. Coordinating the Servicewide training event approval process as required by Treasury Directive (TD) 12-70;

    2. Coordinating the annual Servicewide Training Plan;

    3. Maintaining the Servicewide Training and Event Tracking System (STETS);

    4. Managing the Servicewide Training Evaluation program; and

    5. Coordinating activities of the Servicewide Training Advisory Council (STAC).

Office of the Associate Director, Knowledge Management/Learning Technology Office (KM/LTO)
  1. The KM/LTO reports to the LEADS Director and has the following roles and responsibilities:

    1. Implementing strategies for Servicewide knowledge management;

    2. Coordinating Knowledge Management activities with customers;

    3. Managing products pertaining to content management, transfer of knowledge, learning and educational portal and data/process management;

    4. Developing and maintain LEADS web pages and SharePoint sites;

    5. Managing Learning Management Systems (LMS) hardware, software, and licensing for the Enterprise Learning Management System (ELMS), Learning Content Management System (LCMS), Enterprise Business Intelligence (EBI), and Evaluation Management System (EMS);

    6. Managing and coordinating ELMS, LCMS, EBI and EMS system support;

    7. Identifying and coordinating implementation of customer required systems enhancements;

    8. Planning, testing and validating system enhancements;

    9. Supporting web-enabled learning delivered through ELMS;

    10. Researching and developing learning systems;

    11. Coordinating with IT on IRS network and system security requirements that interface with education systems;

    12. Maintaining system stability, maintenance schedules and user access account requirements;

    13. Ensuring 508 compliance and assistive technology (AT) usability of the LMS systems; and;

The Learning and Education (L&E) Business Unit Embedded Function and Human Resources Customer Service Division (HRCS) L&E
  1. The L&E business unit Embedded Function and HRCS has the following roles and responsibilities:

    1. Performing strategic plan development to meet business customer needs;

    2. Performing curriculum/content design, development evaluation and updates for all modes of learning events (i.e. classroom, Virtual Environment, Visual Education and Communications (VEC) webcast, DVD, etc.) following TDQAS;

    3. Monitoring and maintaining all approved course development request forms;

    4. Developing functional leadership learning content;

    5. Securing and managing Subject Matter Experts (SMEs) on course development projects;

    6. Coordinating and collaborating with HCO LEADS staff on a variety of matters (LCMS, ELMS, Training Policy Development, Measures, etc.);

    7. Securing training space via TRIMS and ensuring through the Employee Resource Center (ERC) that equipment is secured for all course development assignments;

    8. Pursuing (NASBA) CPE/CPA accreditation for all appropriate technical courses;

    9. Managing NASBA Course Certification process (LB&I only);

    10. Performing training plan delivery planning with LEADS;

    11. Developing, managing and monitoring training budget;

    12. Developing Level 2 - 4 evaluations following TDQAS; and.

    13. Complying with QASP requirements, maintaining applicable documentation and responding to annual self-certification.

  2. To find out more about the business unit Embedded L&E organizations, see the L&E Community web page at: http://hco.web.irs.gov/devtrain/WhoWhatWhere/leadcom.html.

Learn and Lead 24x7

  1. Learn and Lead 24x7 is a strategic learning tool, that is integrated into existing learning programs and new learning initiatives to facilitate continuous learning and optimize learning results and desired outcomes.

  2. Topics are presented in a variety of formats to meet individual learning style, just-in-time learning needs and easy integration into blended learning solutions. E-learning solutions include webinars, simulations, books, videos, courses and audio recordings, many in multiple media formats (PDF, MP3 and Tablet). Note: Personal portable devices cannot be connected to IRS equipment.

  3. Topics include:

    1. Accounting, project management, professional effectiveness and other business skills

    2. Information technology related to certificate exams

    3. Management and leadership

    4. Desktop/end user computer applications

    5. Environmental, safety and health and transportation

  4. Many Skillsoft courses are eligible for Continuing Professional Education (CPE))/Professional Development Unit (PDU) from recognized organizations including:

    1. National Association of State Boards of Accountancy

    2. Project Management Institute

    3. Human Resource Certification Institute

    4. George Mason University

    5. University of Phoenix (potential credit towards certain undergraduate degree programs)

  5. Skillsoft courses may also:

    1. Count toward maintenance of a Federal Acquisition Certification for Contracting Officer’s Representatives (FAC-COR)

    2. Help employees learn and prepare for Information Technology (IT) and Desktop Certifications including Microsoft, Cisco and CompTIA

  6. Access and Logon - For first time access, employees must use an IRS computer. Go to the following link and follow the instructions:https://learningtreas.skillport.com/skillportfe/login.action. After that, employees may access Learn and Lead 24x7 from home at http://learningtreas.skillport.com.

Planning for Employee Development

  1. Title 5 CFR 410.303 states that employees are responsible for self-development, for successfully completing and applying authorized training, and for fulfilling continued service agreements. In addition, they share their agency's responsibility to identify training needed to improve individual and organizational performance and identify methods to meet those needs, effectively and efficiently. IRS and individual responsibilities are found in the IRS National Agreement in Article 30.

  2. To achieve the mission and goals of the organization, employees will need to continue developing as self-directed learners. Self-directed learning is a process in which individual employees:

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

    2. Develop their learning goals;

    3. Identify material resources for learning;

    4. Choose and implement appropriate learning strategies; and

    5. Evaluate their learning outcomes.

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

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

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

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

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

  4. If a manager determines that an employee must complete certain training courses or activities to acquire or improve skills needed to perform current or mandatory duties, then the manager must provide the employee official time to complete the developmental activities. These activities may include assembled classes, self-study courses, or developmental assignments and other activities.

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

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

  7. Managers may not allow employees to take training materials of a sensitive nature home to complete, either to acquire mandatory skills or for self-development. IRS software should not be loaded on personally-owned equipment. Software licenses are purchased for use on IRS equipment. By installing IRS software on a personally-owned computer, the IRS is deprived of that license. See IRM 10.8.27.

Continuing Professional Education (CPE)
  1. CPE is a training activity designed to help employees achieve and/or maintain on-the-job competencies. The three dimensions of CPE are:

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

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

    3. Depth training – the continuing effort to concentrate on specific subject matter areas by acquiring detailed knowledge and skill where previous basic training provided awareness level of training.

  2. The planning, development, and delivery (classroom, blended or web based) of CPE will vary depending on the needs of the target audience.

  3. CPE scheduling is found in the annual training plan of each business unit in the fiscal year it is offered.

  4. CPE program management includes:

    1. Determining CPE needs on an annual basis by means of a needs assessment process;

    2. Establishing the total number of annual CPE training hours and funding needed; and

    3. Developing the CPE program.

  5. CPE is required in some IRS occupations to maintain professional accreditation.

  6. CPE including conferences will be monitored by session (whenever possible) and recorded by session in ELMS.

Mandatory Briefings
  1. Each year employees, managers and contractors are required to complete certain mandatory briefings and refreshers to ensure that they are aware of their rights, protections and responsibilities.

  2. New employees have additional briefing requirements (e.g., Initial Ethics Orientation and Prevention of Sexual Harassment) and are assigned the briefings when they enter on duty. Time frames for completion vary based on the mandate.

  3. Some refresher briefings offer an optional knowledge assessment. If an employee receives a passing score, demonstrating subject knowledge, they receive credit in their ELMS learning history and do not have to take the full briefing. The number of attempts to test out is limited.

  4. Director, LEADS with support from the LEADS Program Manager, prepares an annual slate of mandatory briefings. Business Unit’s who own current and proposed new briefings must document business impact and legal mandate(s) that support each mandatory briefing. The final slate will be shared with the Human Capital Advisory Council (HCAC) and the Learning and Developmental Executive (LDEC), as requested.

  5. LEADS collaborates with other IRS offices to develop these briefings, following corporately approved criteria and design principles.

Reasonable Accommodation

  1. Reasonable Accommodation is a change or adjustment that enables a qualified person with a disability to apply for a job, perform essential job duties, or enjoy benefits and privileges of employment. For information, see https://irssource.web.irs.gov/SitePages/Accessibility.aspx.

  2. In addition, Section 508 of the Rehabilitation Act requires that when federal agencies develop, procure, maintain or use electronic and information technology, they shall ensure that it is accessible to persons with disabilities unless to do so would impose an undue burden on the agency. For additional information, see http://irap.web.irs.gov.


    For additional information, see the following links: http://www.eeoc.gov/policy/guidance.html, andhttp://1step4ra.web.irs.gov . In July 1990, the Americans with Disabilities Act (ADA) became law, and extended the protection afforded public sector employees under the 1973 Rehabilitation Act to the private sector. In 1992, the Rehabilitation Act was amended to substitute the term "disability" for the term "handicap," and to adopt certain employment standards of the ADA, thus ensuring that the employment nondiscrimination provisions of both Acts are similar.

    The ADA Amendments Act (ADAAA) of 2008 made major changes to the way the term disability and Reasonable Accommodation are interpreted. The changes apply to both the ADA and the Rehabilitation Act. For additional information on the ADAAA go to http://www.eeoc.gov/laws/statutes/adaaa.cfm.

  3. The Rehabilitation Act of 1973, as amended requires employers to make reasonable accommodations to the known physical or mental limitations of an employee, unless such accommodation would impose an undue hardship on the employer. Reasonable accommodations include such actions as making work sites accessible, modifying existing equipment, providing new devices, modifying work schedules, restructuring jobs and providing readers or interpreters. A complete discussion is available in the Rehabilitation Act of 1973, as amended. See http://www.eeoc.gov/laws/index.cfm for more information.

  4. Education Community Responsibilities:

    1. SL&E ensures that course materials are accessible to employees with disabilities.

    2. The timetable for course delivery must include the time needed for conversion of course materials to the format required by employees with disabilities. Staffing and funding resources must be available so that course materials can be converted to formats compatible with the adaptive technology used by IRS employees. For assistance with converting course materials for adaptive equipment, contact the Alternative Media Center (AMC) or visit the website at http://amc.enterprise.irs.gov/. The employee's manager will request assistance 4 to 6 weeks in advance of the training event to ensure there is time to process the request.

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

    4. Reasonable accommodation activities for the education community may include, but are not limited to acquiring/modifying equipment or devices; providing training materials in Braille, large print and other alternative formats; changing tests, training materials, or policies; providing qualified readers or interpreters; and other similar accommodation for individuals with disabilities. Each accommodation will be considered on a case-by-case basis.

    5. IRS course development and education program managers will use open-captioning (closed captioning when available at all sites receiving the broadcasts) for VEC webcast and video training programs.

  5. Business unitResponsibilities:

    1. The business unit is responsible for requesting and funding reasonable accommodation services (i.e., sign language interpreters, adaptive equipment, etc.) for their class participants. Managers can contact their servicing IRS Disability Office (IDO) Reasonable Accommodation Services for assistance with Reasonable Accommodations. The following link provides contact information: https://irssource.web.irs.gov/Lists/Accessibility/Reasonable%20Accommodation.aspx The manager must request the equipment or services at least fifteen business days before the training event to ensure there is time to process the request.

    2. Employees or their managers are responsible for notifying the CDS site hosting the class if any reasonable accommodation equipment or services were requested. The reporting instructions provide a contact name and phone number for this purpose.

    3. If sign language interpreters are needed, the request must follow established agency procedures for securing interpreting services See the iCAN website for more information:https://irssource.web.irs.gov/Lists/Accessibility/DispItemForm.aspx?ID=11. If adaptive computer hardware or software is needed, contact the CDS site responsible for the training class.

    4. If Braille training material will be required, the request needs to be submitted to the Alternative Media Center (AMC) at: http://amc.enterprise.irs.gov/ at least four to six weeks prior to the training event to ensure there is time to process the request.

Americans with Disabilities Act (ADA), Section 508

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

  2. The standards are part of the federal procurement regulations. Additional information on Section 508 is available at: http://www.section508.gov and http://www.usability.gov.

ADA Electronics Requirements
  1. Section 508 requires that federal agencies' electronic and information technology be accessible to people with disabilities, including employees and members of the public.

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

Training for Non-IRS Groups and Individuals

  1. Under certain conditions training may be provided to non-IRS groups and individuals including:

    1. Contractors

    2. Employees of international organizations, foreign governments and U.S. Territories

    3. State and local government employees

    4. Other groups and individuals

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


    If there are any questions related to training contractors contact the responsible Contracting Officer.

Training Employees of International Organizations, Foreign Governments and U.S. Territories
  1. IRS does not generally offer training to employees of international organizations or foreign governments. From time to time, IRS includes employees of U.S. Territories in IRS training classes either in the U.S. or in a Territory. Some countries can have their needs met through the International Visitors' Program run by LB&I. Others might be candidates for referral to Treasury's Office of Technical Assistance.

  2. If you receive a request for training from or on behalf of an international organization, foreign government or U.S. Territory, forward it to the manager of the International Visitors' Program under LB&I for evaluation, IRS's response or possible referral to Main Treasury.

Training State and Local Government Employees
  1. The Directors of Learning and Education (L&E) in the business unit may approve requests for state and local government employee participation (including classroom attendance, training aids and materials, or technical coordination) in IRS training programs.

  2. Training state and local government employees may work with the Fed/State program to deliver training for state and local government employees.

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

    1. Require on-site assistance

    2. Involve the detail or assignment of IRS personnel

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

Training Other Groups and Individuals
  1. The IRS education community responds to written requests from responsible and bona fide representatives from universities, bar associations, certified public accounting institutes, etc., for a single copy of certain IRS training materials. The following IRS training materials may not be furnished to the public:

    1. Any training material restricted under the provisions of IRM 11.3, Disclosure of Official Information

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

  2. All Freedom of Information Act (FOIA) requests seeking training materials should be forwarded to the Office of Disclosure immediately for processing.

Training Plan

  1. The L&E Embedded staff is responsible for assessing the training requirements of their business units and entering those requirements in an annual Training Plan.

  2. LEADS will prepare appropriate training plan reports for use by internal (e.g., Commissioner) and external (e.g., TIGTA) sources as needed.

Resource Requirements and Work Planning

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

    1. Annual training plan determination and execution

    2. IRS strategic planning documents for each business unit that cover a multi-year period

Annual Training Plan Determination and Execution
  1. Establishing funding and determining work plans is an annual process. As part of the process, business units must include training in their work plans.

  2. Each year, the business units will develop an Annual Training Plan based on a training needs assessment for the following fiscal year. Embedded L&E will meet with their business units to determine their annual training resource requirements and input their training plan, which includes all training, into the Servicewide Training Events Tracking System (STETS). Servicewide Strategic Training Management (SSTM) will roll all business unit input into the IRS Servicewide Training Plan.

  3. The business units will include all “zero” cost training events in their Annual Training Plan and in STETS

  4. Any changes to details or specifics about training must updated in STETS prior to the event’s start date; for example, dates, location, event space, number of attendees and costs.

  5. CDS will support each business unit in the execution of the training plan using all modes of delivery as specified in their Annual Training Plan and subsequent updates to their plan. Embedded L&E will periodically review their business unit Annual Training Plan and subsequent updates as business units determine what training must be developed or revised each year.

Servicewide Training Advisory Council (STAC)
  1. The Servicewide Training Advisory Council (STAC) is a subset of the LDEC, facilitated by the Director, Leadership, Education and Delivery Services (LEADS).
    STAC Organizational Structure Membership:

    • IRS Human Capital Officer or Deputy IRS HCO

    • Chief of Staff or Deputy Chief of Staff

    • Director, LEADS or Deputy Director, LEADS

    • Chief Financial Officer or Deputy CFO

    • 1 Equity Diversity and Inclusion Executive

    • 2 LDEC Executive from DCSE (2 year rotation)

  2. STAC Responsibilities include:

    1. Reviewing, analyzing and recommending training priorities for the annual Servicewide Training Plan;

    2. Reviewing the Servicewide Training Plan annually and quarterly to ensure it addresses mission critical needs and achieves business results, for example but not limited to:
      1) Verifying the linkage to compliance/work plans;
      2) Identifying redundancies;
      3) Exploring efficiencies including balance of training delivery methods and costs;

    3. Electronically reviewing and recommending submission of all training event and conference request packages;

    4. Recommending Commissioner approval of planned training events and conferences (both internal and external) within IRS threshold;

    5. Recommending Commissioner endorsement and forwarding to Treasury for approval of the planned training events and conferences (both internal and external) in excess of the established threshold;

    6. Briefing LDEC on training plan status; and

    7. Supporting the IRS in meeting the requirements of Treasury Directive 12-70 to minimize event-related costs and ensures expenditures are properly reviewed, justifiable and necessary to fulfill the vision and mission of the IRS.

  3. The STAC will meet annually in October to review and assess the Servicewide Training Plan to ensure alignment with IRS Strategic Plan. The STAC will also meet quarterly to review actual prior quarter training data and any new training events added and make corporate adjustments as necessary.

Annual Training Budget
  1. Embedded L&E in conjunction with their Finance Offices are responsible for:

    1. Allocating training funds to meet the training requirements of their business units;

    2. Distributing training funds in accordance with their business units training funding process;

    3. Monitoring additions, changes, and deletions to training requirements and their impact on funding levels;

    4. Ensuring training requirements are entered into the Annual Training Plan;

    5. Preparing program guidance for managing training funds within their business units; and

    6. Planning and funding delivery strategies.

Training Course Delivery Options

  1. When available, existing IRS developed training will be used. The Enterprise Learning Management System (ELMS) course catalog provides specific course descriptions and course administration guidelines.

  2. The Service authorizes the use of non-IRS or outservice (inter-bureau, interagency, and non-government) training courses when management determines that a non-IRS source will provide more effective training as well as meet organizational needs. The following criteria must be met to obtain approval of an outservice training event:

    1. The training is a mission-related or a performance improvement related need.

    2. The course is not being taken primarily for the purpose of obtaining an academic degree.

  3. Interagency Training: Interagency training is used to supplement the training provided by single agencies. The purposes are to:

    1. Promote cost-efficiency through the use of interagency training rather than creating similar programs in multiple agencies;

    2. Provide a broad range of training programs by addressing common training needs government wide; and

    3. Increase the level of quality and consistency in training across government.

  4. Fees received for Interagency Training Programs: Government agencies may provide interagency training on a reimbursable or non-reimbursable basis. Fees received from federal agency participants in another agency’s interagency training programs may be credited to the sponsoring agency’s appropriation. However, an agency may not obtain reimbursement for training if funds are already provided for interagency training in its appropriation. (See 5 U.S.C. 4104 (1997))

    1. The inter-and intra-departmental furnishing of services on a reimbursable basis is authorized. (See 31 U.S.C. 1535 (1996)

    2. Credit reimbursements to the appropriation charged for the performance of training is authorized under 31 U.S.C. 1536 (1996)

  5. U.S. Office of Personnel Management (OPM) Responsibility for Interagency Training by Subject Matter: OPM provides executive and management oversight of interagency training. The following authorities give OPM certain responsibilities regarding government wide training:

    1. Computer Security and Privacy (Computer Security Act of 1987, Pub. L. No. 100-235 (1987))

    2. Information Resources Management (OMB Circular A-130, Transmittal No. 3, Appendix lll (February 8, 1996))

    3. Labor-Management Relations (Exec. Order No. 11491 (1969) as amended by Executive Order No. 12107 (1978))

    4. Retirement Counselor Training (5 U.S.C. 8350(B) (1997))

    5. Strategic Planning and Performance Measures for Executives and Managers (Government Performance and Results Act of 1993, Pub. L. No. 103-62 (1993))

  6. Federal Agency Authority for Interagency Training by Subject-Matter: Selected agencies have established interagency training facilities to meet training needs that agencies have in common and which are not met by OPM. This training is offered under the authority of law, presidential directive, or as a result of coordination with OPM. These include:

    1. Auditor Training provided under a Memorandum of Understanding between OPM and the Department of Agriculture (1979) covering training programs for federal, state, and local government audit personnel, with the USDA Graduate School administering the program;

    2. Civilian Employee Travel, Space Utilization, and Property Management Training provided under a Memorandum of Understanding between OPM and the General Services Administration (1981);

    3. Foreign Language Training provided by the Department of State’s Foreign Service Institute established under 22 US.C. 4021 (1997);

    4. Law Enforcement Training provided by the Department of Homeland Security federal Law Enforcement Training Center which was established by a Memorandum between several federal agencies, including OPM;

    5. Legal Training provided by the Department of Justice’s Legal Education Institute established by a Presidential Memorandum to Heads of Agencies (1979);

    6. Procurement and Acquisition Training provided by GSA under the Federal Procurement Policy Act, which established the Federal Acquisition Institute (Federal Procurement Policy Act, Pub. L. No. 93-400 (1974)); and

    7. Safety Training provided by the Department of Labor’s Occupational Safety and Health Administration under Executive Order No. 12196 (1980).

  7. Sources for training information and various HRD issues may be found at the following HRD website: http://www.opm.gov/hrd/lead/policy/policy.asp.

  8. The Service will reimburse employees for the following programs:

    1. Certified Public Accountant (CPA) and Bar Examination Review Courses:

      1) The content of the review course must relate to the performance of the employee’s official duties.

      2) Course attendance must be approved and authorized in advance of the training.

      3) Reimbursement is not contingent on passing the CPA or bar examination.

      4) Excused absence will not be granted for attendance at these courses.


      For information regarding excused absence when taking a professional certification examination, see IRM 6.610., "Examinations for Professional Certification."

  9. Use of Personal Devices for Training: When IT Security constraints prevent access, employees may voluntarily use personally owned devices, including home computers and portable electronic devices, during their hours of duty, to access and participate in training events. Employees must obtain managerial approval to participate in the training event.

Acquiring Out-Service Training - Standard Form (SF) 182, Authorization, Agreement and Certification of Training
  1. The Service authorizes use of the SF-182, for outservice training courses, including seminars and conferences, provided by either government or private sector vendors. The Training Director or other training official within the SL&E community must approve the SF-182 prior to the training. Procurement Policy and Procedures Memorandum No. 70.3 (P&P 70.3) provides additional guidance on the appropriate use and limitations of the SF-182. P&P 70.3 is available under Policy Framework and Policy and Procedures at: http://awss.web.irs.gov/procurement/policy/pandp/pp70-3.pdf.

SF-182 Process
  1. The SF–182, is used to request, approve, and certify payment for attendance at training events, meetings, conferences, seminars, and symposia. The SF-182 may only be used to acquire courses that will train an employee to meet a mission-related and/or performance improvement related need where there are no in-house training options available.

  2. The SF-182 must be funded and approved prior to the training event. Delegation Order (DO) No. 6-10 designates the appropriate approving officials. The DO is available at: http://irm.web.irs.gov/link.asp?link=

  3. There are two options for completion of the SF-182:

    1. The form is available electronically (Catalog #10411H, Rev. 12-2006) as a fillable PDF file at: http://publish.no.irs.gov/getpdf.cgi?catnum=10411. Instructions for completing the form are included. Beckley Finance Center (BFC) will accept electronically signed SF-182 forms.

    2. The automated form can be completed in the Enterprise Learning Management System (ELMS) by a business unitbusiness unit) ELMS administrator. The business unit must contact the LEADS Knowledge Management/Learning Technology office to establish the required approval and verification roles in ELMS. The BFC has approved the use of ELMS to submit an approval pdf version of the SF-182 through an encrypted Outlook message to the BFC website.

  4. The Privacy Act requires that IRS provides a Privacy Act Notice on the SF-182 or on a separate form that may be retained by the employee. An acknowledgment signature is not required. The Privacy Act Statement in the SF-182 is located within the electronic version found on the website.

  5. An employee who attends non-government training of 80 hours or more must sign an Employee’s Agreement to Continue in Service. The employee agrees to continue in service for a period at least equal to three times the length of the training period. If the employee voluntarily leaves the government before the agreed upon amount of service, IRS has the right to require repayment for the tuition and related fees, travel, and other incidental expenses (excluding salary) incurred in connection with the training. The Employee’s Agreement to Continue in Service is located within the electronic version found on the website.

  6. If a group of employees is attending the same outservice training event [same date, time, location, and cost], a sheet listing the separate names and Standard Employee Identifiers (SEID) will be attached to one SF-182 noting "See Attached List" in Item 1 of the form.

  7. Follow local procurement regulations regarding the use of purchase cards and purchase orders when contacting the vendor to procure outservice training. In addition, when procuring outservice training, a shopping cart or purchase requisition must be created in PPS to request and certify the ability of necessary funding.

  8. An employee who fails to satisfactorily complete the approved and funded outservice training as determined by the program or institution, is required to reimburse the agency for all costs associated with the training (tuition, fees, books, travel).

  9. Within five working days after completion of an outservice training event, the employee's immediate supervisor must send BFC the SF-182 with a completed Section F, Certification of Training Completion and Evaluation, which serves as receipt and acceptance. If the purchase is completed by Purchase Card, a copy must be provided to the card holder as proof of receipt of service(s).

  10. No cost training, such as webinars, do not require an SF-182. If there are costs, whether paid by the government or paid by the employee, an SF-182 must be prepared. If employees require credit for completed no cost training, Form 12201, ELMS Learning/Teaching History, must be completed to record training in the ELMS Training History. The form is available electronically (Catalog #27106Z, Rev, 2-2012) and can be downloaded from the IRS Publishing website at http://core.publish.no.irs.gov/forms/internal/pdf/f12201--2012-06-00.pdf

  11. Commercial Off the Shelf (COTS), outservice training can be purchased up to $150,000 without going through procurement.

  12. Online programs that are designated with a time frame must be completed within one year of registration.

Purchase Card
  1. Some local training offices authorize, or require, use of the Purchase Card to pay for training in conjunction with the SF-182 process. The micro purchase threshold for training expenses is $3,500 or less. Micro purchases can be made using the Purchase Card, Convenience Check, or a Purchase Order.

  2. The Purchase Card is a means to expedite procurement, and it is normally the preferred method of paying for goods and services within the cardholder’s authorized limit. The maximum allowable single transaction limit is $3,500. It is prohibited to split purchases to circumvent the micro purchase limit.

  3. Processing of the SF-182 is still required to obtain training even if the Purchase Card is used for payment. Purchase Card users must take a mandatory training class and comply with the rules for its use.

  4. If the Purchase Card will be used for payment, write, "Purchase Card buy," in the billing data block on the SF-182 to avoid duplicate payments. When the Purchase Card is used, the cardholder will enter the purchase in the purchase card log in IPS, and reconcile the log entry when the transaction posts.

Competitive Quotes
  1. A competitive quote is not required if the price quoted is considered reasonable and is $3,500 or less. It is recommended that requesters obtain competitive quotes occasionally to test the local market. This practice helps to ensure competition and equitable distribution among local sources.

Procurement Process

  1. Use of the procurement process is required for any training that is significantly tailored or developed for the IRS, regardless of dollar value. For additional guidance regarding whether to use the SF-182, purchase order or contract when planning the requirement go to http://awss.web.irs.gov/Procurement/howto.shtml. Due to legal and regulatory requirements, the procurement process is more time-consuming than the SF-182 process. The amount of time required for the procurement process varies depending on the circumstances, e.g., dollar value and whether there are competitive sources. Contact your servicing Procurement office for assistance as soon as you anticipate the need for use of the procurement process.

Curriculum Design and Development

  1. This subsection covers policy relating to:

    1. Training Development Quality Assurance System (TDQAS)

    2. Enterprise Learning Management System (ELMS)

    3. Identifying Course Development Projects

    4. Course Development Project Agreements

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

    6. Publishing Course Materials

    7. Technical Review of Course Materials

    8. Copyright Permission

    9. Disclosure Requirements

    10. Ethics and Privacy

    11. "Official Use Only" Classification of Training Materials

    12. Visual Education and Communications (VEC) Project Agreement and VEC webcast approval

    13. Using Task Forces

    14. Servicewide Video Editorial Board (SVEB)

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

Training Development Quality Assurance System (TDQAS)

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

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

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

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

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

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

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

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

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

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

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

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

    1. Identify the performance problem. The discrepancy between actual job performance and desired job performance. Performance problems may include inadequate performance of experienced employees, changed job responsibilities employees cannot yet perform, new technology affecting job performance, or newly selected employees who lack the necessary job skills.

    2. Determine the focus of training development efforts.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

    3. Oversee Training Implementation. The purpose is to enable trainers how to teach, set up the classroom (either virtual or face-to-face), obtain the training materials, prepare to conduct training, assemble the trainees, conduct the training, and initiate the evaluation process.

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

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

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

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

Enterprise Learning Management System (ELMS)

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

Curriculum Guides and Learning Catalogs
  1. The business units can use curriculum guides to determine necessary training for various occupations. The curriculum information is loaded into ELMS and subsequently assigned into employee learning plans. For additional information, employees can contact their business unit point of contact.

  2. A competency-based curriculum guide:

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

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

  3. The curriculum guide may be used as a blueprint for:

    1. Planning the training of new employees;

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

    3. Identifying and remedying job performance weaknesses.

  4. The L&E Embedded organizations are responsible for developing course curricula for the occupations included in their business organizations.

Identifying Course Development Projects

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

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

    1. Recruiting levels

    2. Attrition rates

    3. Seasonal versus permanent employee groups

    4. The rollout of new operating programs

    5. The application of new technologies

    6. Tax form changes

    7. New tax laws, policies, or procedures

    8. Skill gaps

  3. Consider sources of information such as:

    1. Results of performance analyses

    2. Surveys of taxpayers and tax practitioners

    3. Surveys of IRS personnel

    4. Trainees’ and instructors’ evaluations of training courses

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

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

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

Learning Content Management System (LCMS)

  1. The Learning Content Management System (LCMS) is the IRS’s approved system for creating web based training for use in the Enterprise Learning Management System (ELMS) (see IRM 6.410.1.2.2). LCMS allows online content developers from across the IRS to develop learning materials for all ELMS users. Being a shared system, it facilitates collaboration among developers within a business unit (business unit) as well as among business units by allowing content to be reused or repurposed to meet various training needs. IRS developers use the Production instance to create content, while select contractors use the External instance for the same purpose.

  2. Access to either instance of LCMS is restricted and requires approval by the system administrator in the LEADS Learning Technology Office of the Human Capital Office. Access is granted only after completion of the required training in the use of LCMS. People who want general information about the LCMS can go to the Multimedia Resource Center at: http://e-learning.web.irs.gov/LearnTech/index.html.

Course Development Project Agreements

  1. This information is intended to provide only general guidance. Specific responsibilities and actions may vary depending on the needs of the business unit clients. Embedded L&E organizations may develop specific requirements for project agreements.

  2. The project agreement:

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

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

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

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

    1. Overview

    2. Purpose

    3. Project Information

    4. Project Number

    5. Course Number(s)

    6. Target Audience

    7. Life Cycle

    8. Responsible Development Site

    9. Project Manager

    10. Development Timeframes

    11. Estimate of Resources

    12. How Feedback Will Be Addressed

    13. Contacts

    14. Responsibilities

    15. Risks

    16. L&E Approval Signatures

    17. Customer Approval Signatures

  4. When developing/delivering videotaped course materials and Visual Education and Communications (VEC) webcast programs, an additional project agreement with IRS VEC is required (Refer to IRM 6.410.1.2.14.)

  5. The project agreement product development schedule describes:

    1. The course development activities and events

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

    3. The resources estimated for each activity and event

  6. The project agreement assigns responsibilities for:

    1. Providing resources

    2. Performing specific tasks

    3. Supporting and/or participating in activities and events

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

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

  2. Needed delivery Item(s) are created for each course. Attendance at individual sessions within a larger event must be recorded separately. One of the ELMS Item numbers associated with a course is used as the Program (Course) Number for the course.

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

Publishing Course Materials

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

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

    These requirements include:

    1. The type of binding to be used;

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

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

    4. Any direct distribution to the field (including addresses and quantities);

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

    6. The time frame for printing and warehousing;

    7. The infield date;

    8. Copyright limitations for commercially produced materials, and

    9. Standardized cover templates to be used can be found at: http://publish.no.irs.gov/pubsys/training/template.html.

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

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

    2. Form 1767-T (Rev. 6-2015),Publishing Services Requisition, Catalog Number 61490V

  4. Media and Publications has developed a set of Training Cover Templates for each business unit. All new and revised training materials submitted after October 1st, 2012 must use the new templates. The templates and instructions can be found at: http://publish.no.irs.gov/pubsys/training/template.html.

    1. All templates contain the generic "Official Use Only" (OUO) disclaimer language. If the course material contains no "Official Use Only" information, the OUO paragraph should be removed. If the product contains specific OUO language, then edit or replace the existing generic OUO language. (Removal/replacement of OUO language refers to the first paragraph only).

    2. All templates contain the following paragraph that must remain on the front of the outside cover of all course materials: “This material was designed specifically for training purposes only. Under no circumstances should the contents be used or cited as authority for setting or sustaining a technical position.”

  5. All IRS Custom developed training course materials, printed and eLearning content, are required to include the following front matter items:

    1. Document 6987, The IRS Mission Statement (Document 6987, Catalog #62293V Rev. 12-2013) and

    2. The Fourteen General Principles of Ethical Conduct for Federal Employees (Document 9300, Catalog #10567C Rev. 4-2009)

    3. Your Rights as a Taxpayer (Publication 1, Catalog #64731W Rev. 12-2014), found at: http://core.publish.no.irs.gov/pubs/pdf/p1--2017-09-00.pdf, which lists the Taxpayer Bill of Rights.

  6. Instructions and guidance for preparing and submission of electronic files to Publishing Services can be found at: http://publish.no.irs.gov/pubsys/training/step2.html.

  7. Course materials and course numbers that no longer exist must be obsoleted from the publishing course catalog listing. Form 9123 and Form 1767 are prepared to obsolete course materials and numbers. See up to date procedures for instructions at the following link: http://core.publish.no.irs.gov/forms/internal/pdf/f9123--2011-01-00.pdf

Technical Review of Course Materials

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

Copyright Permission

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

  7. Examples of fair use could include:

    1. Musical jingle to open a class

    2. Downloading an internet graphic into a presentation

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

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

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

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


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

Disclosure Requirements

  1. IRS is committed to protecting the privacy rights of America’s taxpayers. These rights are protected by the following:

    • Internal Revenue Code

    • Privacy Act of 1974

    • Freedom of Information Act

    • Policy Statement 1-1 (see IRM

    • Other IRS policies and practices

      See IRM 10.5.1, Privacy Policy and visit the FOIA Library for more Information.

  2. Disclosure is defined as making known to any person, in any manner, a return or return information (sensitive information)as defined in IRM, Investigative Disclosure. It includes release of information covered by Privacy Act or identified as Sensitive But Unclassified (SBU) or Personally Identifiable Information (PII) per IRM 10.5.1.

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

  4. Training developers must:

    1. Consider disclosure and privacy issues pertaining to taxpayers and IRS employees, including students and instructors.

    2. Fictionalize taxpayer names and addresses in training materials to ensure that no taxpayer information is released and no disclosure laws are violated.

    3. Follow Privacy, Governmental Liaison and Disclosure (PGLD) standards for fictionalizing identification numbers (Social Security Numbers (SSNs), Individual Taxpayer Identification Numbers (ITINs), Employer Identification Numbers (EINs)). Examples of fictionalized taxpayer names and addresses, SSNs and TINs are found in the table below.


    Fictitious Identifying Information Examples

    Fictitious Items Guidelines Examples
    Names for taxpayers, businesses, streets, etc. Use categories of objects, such as fish, birds, minerals, etc. See Category Lists of Names PDF link below
    Names for Cities and Towns Use neutral names or the names of major U.S. cities Anytown, USA
    New York, NY
    Washington, DC
    See Major Cities Examples PDF link below
    Taxpayer Identification Numbers
    • Social Security Numbers

    • Employer Identification Numbers

    Begin fictitious numbers with "0" or "X" and utilize a combination of both


    Use sequential numbers for examples with multiple TINs. Use non-sequential numbers only when necessary for training purposes.

    Social Security Numbers
    000-00 -XXXX
    Employer Identification Numbers

    Major Cities Examples.pdf PDF

    Category Lists of Names.pdf PDF



    Additional disclosure resources are:


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

    1. Taxpayer Identification Number

    2. Taxpayer name

    3. Place of residence

    4. Occupation

    5. Place of employment

    6. Earnings

    7. Investment information

    8. Tax information

    9. Passport information/Live Passport

    10. Biometric Identifiers (see IRM 10.5.1)


      This list is not all-inclusive.

  6. All taxpayer tax information and data used in course materials must be entirely fictional. Using raw numbers from an actual tax return, even with fictional entity information, is prohibited

  7. To avoid accidental use of “live” taxpayer information in training text or exhibits, follow the guide on the Disclosure and Privacy, Virtual Library, Using Live Tax and Other SBU and PII Information in Publications, Training and Presentations at https://portal.ds.irsnet.gov/sites/vl003/Lists/Risksatwork/DispItemForm.aspx?ID=41Examples are available at the PGLD Fictitious Identifying Information Examples web page at: https://portal.ds.irsnet.gov/sites/PGLD/fiie/SitePages/Home.aspx

  8. Add instructions regarding prohibiting or restricting use of taxpayer data, taxpayer information, tax return information, return information, case information, SBU data, and PII with OUO designation.
    Avoid the use of return information by creating fictional examples of similar situations that contain neither the identity of the taxpayer nor any information that could be considered attributable to a particular taxpayer. Such examples would not require any designation.
    An OUO designation does not permit/authorize the use of taxpayer data, taxpayer information, tax return information, return information, case information, SBU data, and PII. Acceptable fictional entity data is published by the Learning and Education function within this IRM.
    Rare situations occur when the need to provide updated training and/or instructions is urgent and the only available material to effectively illustrate the issue is the taxpayer data, taxpayer information, tax return information, return information, case information, SBU data, and PII.
    Requests for the use of taxpayer data, taxpayer information, tax return information, return information, case information, SBU data, and PII shall ensure and demonstrate prior consideration of simulated and/or synthetic data.
    All requests for the use of taxpayer data, taxpayer information, tax return information, return information, case information, SBU data, and PII shall at a minimum:

    • Provide a detailed description/justification for the use of taxpayer data, taxpayer information, tax return information, return information, case information, SBU data, and PII request in the OUO section of form 13709 Privacy, Governmental Liaison and Disclosure (PGLD) Checklist for Internal Management Documents and Training Materials; and

    • Provide a justification for why taxpayer data, taxpayer information, tax return information, return information, case information, SBU data, and PII must be used in lieu of sanitized taxpayer data or simulated test data in the OUO section of Form 13709. See IRM 11.3.12, Designation of Documents, and IRM 10.5.8 , Sensitive But Unclassified (SBU) Data Policy, Protecting SBU in Non-Production Environments.

    • Provide Routing training material through Disclosure before publishing reduces the risks of unintended disclosures.



    Any taxpayer data used must not be posted to a website for viewing internally (such as for training materials within the IRS network) or externally (on irs.gov). Materials may be posted in a classroom (ensure only authorized personnel can see) or handed out in person and collected at the end of the class.

  9. Include a Naming Source Statement in the front matter of the of the training publication or on page two for online courses when using the categories of objects to develop course material names: “The taxpayer and business names, addresses and other identifying information shown in this material are hypothetical. They were chosen at random from the Category Lists of Names for Fictionalizing Taxpayer Names and Addresses.”
    For international taxpayer names and addresses, include a Naming Source Statement in the front matter of the training publication or on page two for online courses when using foreign names and addresses: “The taxpayer and business names, addresses and other identifying information shown in this material are hypothetical. They were chosen at random from the W & I International Name and Construction Job Aid.”

  10. The following table reflects the business unit process, with the exception of the Criminal Investigation business unit, for sending training materials to PGLD for Disclosure's review:

    1 Submit all training to Privacy, Governmental Liaison and Disclosure (PGLD) for review and clearance, prior to publishing, if their course materials involve any of the following:
    1. Disclosure or potential disclosure of official information or data.

    2. Official use only (OUO) information. For additional information, see IRM

    3. Privacy or information protection. For additional information, see IRM, and IRM, use of Tax Returns in Training Material.

    2 Prepare the following:
    • Form 2061, Document Clearance Record

    • Form 13709, PGLD Checklist for Internal Management Documents and Training Materials


    The standard review timeframe is 30 calendar days.

    3 Email training materials and Forms 2061 and 13709 to the *PGLD IMD SPOC mailbox
  11. Follow the same requirements disagreements as shown in IRM through IRM for and process for responding to reviewer’s comments and resolving review and concurrence with IRMs.

Ethics and Privacy

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

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

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

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

Personally Identifiable Information (PII)

  1. When developing training materials, course developers must be certain not to include any PII. See IRM, Personally Identifiable Information and the PII website at https://portal.ds.irsnet.gov/sites/vl003/lists/pii/landingview.aspx for PII definition and examples.

Official Use Only (OUO) Classification of Training Materials

  1. All IRS training materials are available to the public under the Freedom of Information Act (FOIA). Materials designated “Officially Use Only” must be redacted from any publicly available version. See IRM , Designation of Documents, Training Material, for instructions on designating OUO in training materials. For courses delivered electronically, a similar statement should appear on the first page of the course. See IRM

  2. If course material is to be withheld from the public, designate the material as “Official Use Only” and send to PGLD for review and concurrence per instructions found in IRM 11.3.12. See the table in paragraph (10) in IRM 6.410.1.3.10 above for instructions on sending materials to PGLD for review. CI will follow separate internal procedures in a memo of understanding, jointly developed with Counsel.

  3. Laws and policies relating to disclosure issues may change over time and the sensitivity of content designated OUO may also change. For these reasons, send training materials containing proposed OUO to PGLD per IRM 11.3.12 guidelines even if the content designated as OUO has not changed.

Visual Education and Communications (VEC) Project Agreement and Servicewide Video Editorial Board (SVEB) Video Approval

  1. The Servicewide Video Editorial Board (SVEB) was established (see Fact Sheet) to support the IRS Mission and to oversee development and standards for video across the IRS. Congress approved language that says, “None of the funds made available to the Internal Revenue Service by this Act may be used to make a video unless the Service-Wide Video Editorial Board determines in advance that making the video is appropriate, taking into account the cost, topic, tone and purpose of the video” (Public Law 114-113, Sec. 105). If you or any member of your staff is working on a project that might involve a video (includes webinars/webcasts, SABA, Skype, Skype Meeting or other video platform) SVEB approval maybe required before any work or spending can occur. To see if your project requires SVEB approval, review the IRS Video Guidance at http://irssource.web.irs.gov/CL/SitePages/SVEB.aspx.

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

  3. To produce any service coming through IRS TV Studio (i.e. videotaped course materials, DVD products, live streaming to the desk-top events, or captioning services) a VEC project agreement must be prepared and submitted to the IRS TV Studio.


    A copy of the project agreement may be found on the IRS VEC website at:http://sbse.web.irs.gov/taskManagement/VisualCommGroup/VisualCommGroupMain.aspx.

  4. The VEC project agreement is approved by the head of the IRS television studio as the executive producer and by the appropriate business unit project manager.

  5. The components of a VEC project agreement include:

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

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

    3. Program training goals and objectives

    4. Audience profile

    5. Materials/Distribution

    6. Dates/Times

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

    8. Budget information

    9. Personnel needed

  6. In a VEC Project Agreement, the responsible employees and their contractual commitments are specified as follows:

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

    2. The VEC Producer/Director (PD) produces and directs the project. Duties include pre-production, production, and post-production.

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

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

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

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

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

    8. The business unit project manager/sponsor approves the final script that serves as the basis for the actual production.

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


    On all video requests that have gone through the SVEB approval, a final script may be submitted to the SVEB for review prior to production with VEC by the business unit POC. The SVEB may also request to review the final product prior to release. If there are any changes or cost increase on production needs and services at any time during the production process, a final budget must be re-submitted to the SVEB for review and approval by the business unit POC.

Using Task Forces

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

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

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

    1. Location of subject matter expertise

    2. Location of affected industry

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

    4. Travel costs

    5. Alternative low cost delivery methods, such as, Office Communicator, Saba Meeting or Live Meeting

Selection Criteria for Task Force Participants
  1. When nominating and selecting participants for task forces, consider the following:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Conducting the Task Force
  1. Task force activities include the following:

    1. Providing an orientation to the task force event;

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

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

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

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

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

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

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

Administering Training Activities

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

  2. This subsection is organized into the following categories:

    1. General Administration Issues

    2. Training Salary

    3. Scheduling Training Events

    4. Education Professionals and Instructor Development

    5. Evaluation Procedures

    6. Training Material

    7. Use of Non-Government Instructors (Contractors)

    8. Testing

    9. Training Performance Information

    10. Attendance at Training Events, Meetings or Conferences

    11. Off-Site Space for Training

General Administration Issues

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

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

    1. Assessments

    2. Self-development

    3. Career Learning Plans

    4. Enterprise Learning Management System (ELMS)

    5. CPA/Bar Review and out-service training reimbursement

    6. Online training courses

    7. Training travel

    8. Reasonable Accommodations

    9. Other training areas

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

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

  2. The IRS, in partnership with Skillsoft and ACE, established the IRS College Credit Program. This online employee development program provides IRS employees an opportunity to earn academic credit by:

    1. Completing a Skillsoft curricula in ELMS or Learn and Lead 24x7;

    2. Passing a proctored exam at an ACE-authorized IRS testing site or via remote proctoring;

    3. Registering with ACE Credit Registry and Transcript Service to establish, maintain and request an official academic transcript; and

    4. Submitting the ACE official academic transcript to an employer, college or certification group as proof of training.

  3. Courses are free and accessible from employee work or home computers.

  4. Employees must take courses on their own time unless they have a career learning plan approved by their supervisor. For guidance, see Article 30 of the National agreement. These same provisions pass through to non-bargaining unit employees

  5. The IRS College Credit Program website provides additional program information at: http://e-learning.web.irs.gov/collegecredit/index.html.

  6. Some IRS paper-based tax courses are ACE-approved. Following completion of the course, the employee must pass a final exam administered by the instructor and then apply for the ACE credit through the online ACE Registry and Transcript System.

Training Salary

  1. Employees are paid their salary while in training. The OPM Training Policy Handbook: Authorities and Guidelines covers premium pay provisions or compensatory time-off eligibility. For additional information regarding specific situations, go to OPM’s Frequently Asked Questions on Pay and Leave while in training at: http://www.opm.gov/faqs/topic/payleave/index.aspx?cid=148deba3-5eb1-4752-ac87-5f3897a6b212.

Scheduling Training Events

  1. When scheduling training events:

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

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

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


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

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

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

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

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

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

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

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

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

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

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

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

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

  1. Refer to the Official Travel Guide IRM 1.32.1 for guidance on authorizing training travel and per diem, which is located at: http://irm.web.irs.gov/Part1/Chapter32/Section1/IRM1.32.1.asp

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

Credit for Continuing Professional Education (CPE) for Certified Public Accountants (CPAs)
  1. Most states require that certified public accountants and lawyers complete a specified amount of CPE to maintain their status. Documentation required substantiating the CPE requirements varies by state.

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

  3. To determine if a training course can be accredited for CPA CPE, it must be submitted to LB&I embedded Learning and Education (L&E). LB&I L&E will then determine if the course qualifies for NASBA accreditation. At a minimum, the following documentation must be submitted by an appropriate embedded Servicewide L&E program manager:

    1. A completed Form 13607, CPA/CPE Credit Course Submission;

    2. Learning objectives that clearly articulate the knowledge, skills and abilities that can be achieved by participants in the learning activities; and

    3. Course material including participant guide, instructor guide, handouts, or PowerPoint that cover the learning objectives.

    4. Bios are needed for Subject Matter Expert course developers and course reviewers (Maximum of six per course). For courses in accounting at least one SME must be a CPA. For courses in tax law at least one SME must be a CPA, attorney or enrolled agent.

    5. A documented SME review of the material is required. This review must document that the material is technically accurate and current.

    6. A timed agenda for face-to-face courses is required.

    7. For group internet based training (e.g. Centra), the monitoring mechanism must be used to track CPA attendance and participation. This generally consists of monitoring questions. If monitoring questions are utilized, at least two questions per half hour of credit are required.

    8. Knowledge check questions with appropriate feedback (at least three per CPE credit), a final exam (at least five questions per CPE credit), overview of the topic, index or table of contents, glossary, and instruction to participants for self-study courses are also required. Note: Self-study programs must include an expiration date by which the participant must complete the course.

    9. CPE credit for self-study courses must be computed. This computation must be made using either the pilot test of the representative completion time or using the word count formula prescribed by NASBA.

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

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

  6. Business units and CDS retain the student and instructor participation records for a period of five years, and respond to the National Registry of CPE Sponsors about these records. Upon request, business units and CDS will make the records available for inspection to the National Registry of CPE Sponsors or its designee. LB&I will maintain the records documenting accreditation and will make those available to NASBA upon request.

  7. Business unit desiring to have courses reviewed for accreditation as CPE for CPAs, in accordance with NASBA guidelines, must:

    1. Submit the requisite documentation (outlined in section (3) above) to LB&I six weeks prior to initial delivery for courses over four hours and four weeks prior to initial delivery for courses four hours or less, and

    2. Update the Course Catalog of the Enterprise Learning Management System (ELMS) accordingly once accreditation is completed.

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

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

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

    3. Ensure CPAs are given the opportunity to complete the IRS standardized Level 1 evaluation form as administered by ELMS.

    4. Submit record of attendance (e.g., sign-in sheet with signatures or initials for each day of the course or each session within a course) to CDS to enable them to issue certificates of completion to CPAs who attend.

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

    1. Attend and complete the appropriate qualifying IRS face-to-face (group Live) course. For group internet based courses (e.g. Centra), attend and meet the monitoring criteria. For self-study courses, achieve a passing grade on the final exam.

    2. Have the opportunity to complete the IRS standardized Level 1 evaluation form as directed by the CDS, and

    3. Comply with respective state requirements.

  10. The amount of CPE credit a CPA receives will be based on their actual hours of attendance for group live and group internet-based courses.

Education Professionals and Instructor Development

  1. Reserved

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

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

  3. The Service is committed to providing employees with high quality training. A key to attaining this critical objective is establishing and maintaining excellence in the quality of instruction provided by our instructors. Excellence in training programs is essential in developing proficient and motivated employees. Employees selected to instruct must be highly skilled and well-trained.

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

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

    1. Classroom Instructors provide extensive and realistic experience to trainees in a classroom setting.

    2. Resident Lead Instructors (RLI) are Subject Matter Experts (SMEs) selected by business units to manage teams of instructors on a full time basis for a specified term.

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

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

    5. Virtual Classroom (VC) instructors deliver training or provide a learning experience to trainees using synchronous virtual classroom sessions (e.g., a training event conducted via a virtual environment, such as Saba Meeting) or blended learning (e.g., a combination of asynchronous self-study assignments with synchronous virtual classroom sessions). At a minimum, Saba Meeting Instructors should complete Event Leader training (ELMS 61984 or equivalent) and must be supported by an Event Manager for any virtual training event. VC instructors may also be profiled as Event Managers in Saba Meeting upon successful completion of Event Manager Training (ELMS 13715). To be certified as a VC instructor, an individual must have met all the basic instructor requirements of his/her business unit and completed Virtual Classroom Instructor Training (ELMS 13733 or equivalent), as well as Instructor Basics for Virtual Instructors (ELMS 57096) when appropriate. Such certification does not in any way change the individual’s existing job classification.

    6. Instructor Cadre refers to a group of trained and certified instructors within each business unit selected to manage the delivery of various training programs within a business unit. There are Instructor Cadres for instructor-led classroom training and virtual classroom training.

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

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

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

    1. Expressed interest in instructing;

    2. Demonstrated high standards of job performance and technical competence;

    3. Demonstrated ability to communicate effectively;

    4. Demonstrated success in leading and motivating others;

    5. Experience or formal training in adult learning techniques, and

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

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

    1. Non-bargaining unit employees;

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

    3. NTEU instructor selections; and

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

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

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

Training and Certification of Instructors
  1. This information covers the training and certification needed for all instructors.

Responsibility for Training Instructors
  1. Leadership and Cross-Functional (LCF) is responsible for developing and providing Servicewide instructor training materials. LCF is responsible for training instructors within business units to effectively teach servicewide instructor training courses and for conducting research into new instructional methods and media for supporting instructors.

  2. The business unit is responsible for scheduling and training all Classroom Instructors, Virtual Classroom Instructors, and On-the-Job Instructors shortly after their selection.

  3. All prospective Classroom Instructors must successfully complete the Classroom Instructor Training (ELMS 15382) before instructing. Newly appointed OJT/OJI Instructors should complete an OJT/OJI Instructor Workshop. Initial instructional assignments should be scheduled no later than twelve months from completion of the CIT.

  4. Additional instructor development opportunities:

    1. Classroom instructors and their managers will identify appropriate additional training needs and opportunities. CDS should arrange for placement of classroom instructors into needed training courses. Creation and implementation of a Career Learning Plan (CLP) is encouraged, with a focus on attending courses that will enhance instructional skills. This may include training in facilitation skills and the effective use of new technological tools (for example: distance learning, virtual environment (e.g. Saba Meeting), computer-assisted training, DVD, etc.).

    2. Training and development of Resident Lead Instructors (RLI) are the responsibilities of the business unit. RLIs and their managers will create a CLP to meet additional identified needs. The CLP may include such activities as: course design and development; facilitation skills; advanced instructional design; Instructor Trainer Workshop (ITW) for Classroom Instructor Training (CIT); and instruction in new training techniques.

  5. Lead instructors and their managers will identify appropriate additional training needs and opportunities.

  6. The business unit functional training coordinators will arrange for placement of lead instructors into needed training courses.

  7. Lead instructors are encouraged to develop a CLP that will encompass development in such areas as: conflict management; facilitation skills; instructor skills; and advanced instructional techniques.

Instructor Training Courses
  1. The role of the instructor in the IRS varies and includes several distinct delivery systems to present instruction, including: classroom, VEC webcast, CBT, OJT/OJI, virtual classroom, and blended training. Each of these modes of instruction requires participation by the instructor who manages the overall learning activity. Consequently, instructors must know the advantages and limitations of each delivery system and the corresponding management role.

  2. Instructor training courses offered by the Service are designed to equip IRS personnel assigned to instructor duties with the knowledge, skill, and abilities required to present interesting, cost beneficial, and effective instruction.

  3. Individuals selected to be classroom instructors must successfully complete Classroom Instructor Training (CIT) (ELMS 15382). CIT topics include training objectives, lesson planning, principles of adult learning, methods of instruction, use of instructional aids, managing the learning environment, and classroom management. CIT participants are given opportunities to practice these skills during multiple teaching exercises.

  4. A Classroom Instructor Recommendation Sheet is completed for each student at the completion of the CIT. The original Recommendation Sheet is given to the student during the class close-out. One copy is sent through the appropriate business unit to the student's manager, and one copy will be retained in the instructor cadre file. Failure to successfully complete the CIT is discussed with the student and the student's immediate manager.

  5. The requirement for completion of CIT may be waived at the discretion of a business unit functional training coordinator, if any of the following conditions apply:

    1. The instructor has similar documented instructional experience (e.g. college, school systems, instructing in private sector business, other government agencies, and/or military services).

    2. The instructor can demonstrate effective instructional skills and technical expertise equivalent to those gained by successful completion of the CIT. Prospective instructors can prepare and teach a simulated job-related technical lesson to a designated CDS evaluator and Subject Matter Expert (SME) to demonstrate effective instructional skills.

    3. If the instructor will NOT be assigned to teach in the physical, face-to-face classroom environment, and will be instructing in online virtual classes, the instructor should instead take Instructor Basics for Virtual Instructors (IBVI), (ELMS 57096), followed by Virtual Classroom Instructor Training (ELMS 13733).

  6. Final certification as a member of the instructor cadre is not given until a student instructor has satisfactorily completed his or her initial instructor assignment(s) - and has received an evaluative rating of M / Meets in all six competencies on Form 12088, Evaluation of Instructor Competencies.

    1. The initial instructor assignment(s) should be of sufficient length and complexity to clearly indicate instructional ability. Sufficient length and complexity can depend on a number of factors, including the subject matter, the length and complexity of the lessons or course, and the instructional methodologies used by the instructor. Before an instructor is certified as a member of the instructor cadre, the initial instructor assignments should total at least 10 hours of instructional time. This would allow the new instructor to receive coaching and feedback on his or her teaching performance (in effect, similar to an OJT/OJI experience).

    2. Ideally, the initial instructor assignment(s) should be to teach subject matter with which the new instructor is already familiar. This would allow the new instructor to concentrate on perfecting his or her instructor skills and techniques, rather than requiring extensive technical research during prep. (For example, a new Revenue Officer instructor could teach a Revenue Officer Recruit training class.)

    3. If possible, the new instructor should not be required to perform the functions of a Lead Instructor during his or her initial instructor assignment(s). This would allow the new instructor to concentrate on perfecting his or her instructor skills and techniques, without the burden of additional administrative class/course duties.

  7. Classroom Instructor Training Refresher (CITR) (ELMS 15383) should be attended by any instructor who has not taught within the previous 18 to 24 months and has not been given an upcoming teaching assignment. CDS or the business unit may also require attendance at CITR for any new instructor candidate who has not successfully completed his or her first instructional assignment within twelve months of successfully completing CIT.

  8. The requirement for attendance at CITR may be waived at the discretion of the business unit functional training coordinator, depending on the instructor’s background and experience. Possible alternate methods include:

    1. Demonstration of effective instructional skills and technical expertise equivalent to those gained by successful completion of CIT (e.g. prepare and teach a simulated job-related technical lesson to a qualified business unit official), and

    2. A qualified business unit official has personal knowledge of the instructor’s current teaching competencies based on numerous successful teaching assignments and/or outside instructional experience.

  9. Expert instructors selected to teach CIT must complete the Instructor Training Workshop (ITW) for CIT - (ELMS 15383).

  10. Classroom instructors should attend any applicable train-the-trainer classes for specific courses they are assigned to teach.

  11. Individuals selected to teach online virtual classes must successfully complete the following courses, as applicable:

    1. Course 15382, Classroom Instructor Training (CIT) (or equivalent) if the instructor will be assigned to teach in both the physical, face-to-face classroom environment and the virtual classroom environment;

    2. Course 57096 (IBVI), if the instructor will ONLY be assigned to teach in the virtual classroom environment (and has not previously completed Course 15382, CIT); followed by Virtual Classroom Instructor Training (VCIT) (ELMS 13733)

    3. Project Sponsored Training Request (PSTR) Saba Meeting Event Leader training (ELMS 61984 or equivalent);

    4. VCIT or equivalent. If the instructor will be assigned to teach in the virtual classroom environment and has already completed Course 15382(CIT), and

    5. Course 61984, Saba Event training is a prerequisite for both IBVI and VCIT.


    Individuals should also have:

    • Basic/Intermediate PowerPoint skills

    • Event Manager "Permissions" profiled in Saba Meeting

  12. The requirement for completion of Instructor Basics for Virtual Instructors (IBVI), Course 57096, and Virtual Classroom Instructor Training (VCIT), Course 13733, may be waived at the discretion of a business unit coordinator, if both of the following criteria are met:

    1. The instructor has similar virtual instructional experience (e.g. college, school systems, instructing in private sector business, other government agencies, or military services) which is documented, and

    2. The instructor can demonstrate effective Virtual Instructor skills and technical expertise equivalent to those gained by successful completion of VCIT. Prospective instructors can prepare and teach a simulated job-related technical lesson via the virtual environment, such as Saba Meeting, to a designated CDS evaluator and subject matter expert to demonstrate effective Virtual Instructor skills.

  13. Individuals selected for Lead Instructor assignments and Resident Lead Instructor (RLI) assignments should complete the self-study Course 9704, Lead Instructor Workshop (ELMS 15365), and Evaluating Instructors (ELMS 15378), before beginning the assignment.

  14. Instructors and on-site facilitators for VEC webcast classes should complete training designed to help them ensure the effectiveness of their VEC webcast assignments.

  15. Virtual Classroom Instructor Training Refresher (VCITR) (when developed) should be attended by any Virtual Instructor who has not taught in the Virtual environment (e.g. Saba Meeting) within the previous 18 to 24 months and has not been given an upcoming teaching assignment. CDS may also require attendance at VCITR for any new Virtual Instructor candidate who has not successfully completed his or her first Virtual instructional assignment within (12 months) of successfully completing Virtual Classroom Instructor Training (VCIT) - ELMS Item 13733.

  16. The requirement for attendance at VCITR may be waived at the discretion of a business units Functional Training Coordinator (FTC), depending on the Virtual Instructor’s background and experience. Possible alternate methods include:

    1. Demonstration of effective Virtual instructional skills and technical expertise equivalent to those gained by successful completion of VCIT (e.g. prepare and teach a simulated job-related technical lesson via the virtual environment, such as Saba Meeting, to a qualified business unit official), and/or

    2. A qualified business unit official has personal knowledge of the Virtual instructor’s current virtual teaching competencies based on numerous successful virtual teaching assignments.

  17. Expert Virtual Instructors selected to teach IBVI (ELMS 57096) must complete Instructor Trainer Workshop for IBVI (ELMS 63243).

  18. Expert Virtual Instructors selected to teach VCIT (ELMS 13733) must complete the Instructor Trainer Workshop for VCIT (ELMS 64839).

On-The-Job Instructor (OJI) Training (OJT) Courses
  1. OJI / OJT Training workshops are conducted to train on-the-job instructors and to familiarize them with the OJT program within their function. The Program Administration Office will ensure the development of a Servicewide basic skills workshop that provides general competencies in coaching. Functional organizations will tailor technical training to the specific function needs of their organization.

Utilizing Instructors
  1. Guidelines for instructor cadres, prep time, and instructor support are covered below.

Instructor Position Descriptions
  1. Employees who successfully complete the appropriate instructor program (Classroom, Virtual or OJT/OJI) will be retained in the applicable Instructor Cadre and be assigned instructor duties.

  2. If an employee instructs more than 25% of his or her time, the business units may draw up a statement of differences to their existing Standard Position Descriptions. For example, a revenue agent who instructs as a non-resident member of an instructor team may have a sentence added to his or her regular position description.

Instructor Preparation Time
  1. Unless otherwise specified in individual course administration guidelines, Classroom Instructors must be allowed, prior to the beginning of class, between two and four hours of preparation time for each hour of training they are to deliver.

  2. Preparation time may be adjusted upward or downward, as specific circumstances indicate, as follows:

    1. Preparation time may be reduced for a very experienced instructor, for instructors teaching lessons they have recently taught, and for instructors teaching courses that are conducted using long-established instructional techniques and methods.

    2. Preparation time should be increased for new instructors (to allow for rehearsal and feedback during the preparation period), for instructors teaching newly-developed courses, for instructor teams working together for the first time (to allow for shared rehearsal time), and for instructional assignments to teach highly complex or highly technical courses requiring extensive research and preparation.

    3. Curriculum is currently under review, which will eliminate the need for additional preparation time as instructors will prepare without pre-existing training material.

  3. On-the-Job-Training (OJT/OJI) Instructors will be provided a minimum of one day preparation time, unless other guidelines have been issued.

Instructor Responsibilities
  1. The classroom instructor's (either ad hoc or full-time instructor, regardless of the format of the class being taught) responsibilities are to:

    1. Teach key competencies and technical skills that will enable employees to perform current or future job duties;

    2. Review available lesson materials when preparing to teach;

    3. Select and prepare materials appropriate to the course and subject matter being taught;

    4. Review class and individual learning problems with other instructors and, for advanced phases, data from OJT/OJI Instructors;

    5. Ensure the technical accuracy of subject matter being taught;

    6. Prepare specific lesson plan notes, visual aids, handouts, correction and updating notes and tests appropriate for the particular class;

    7. Conduct learning activities in the class or in small groups;

    8. Challenge the intellect of students when delivering course content;

    9. Utilize appropriate instructional methods for delivery of information (including appropriate technological aids and media);

    10. Demonstrate competency in the use of technological training tools (distance learning, Virtual Environment such as Saba Meeting, computer-assisted training, CD-ROM, etc.) before using them in delivery of information to participants/students;

    11. Evaluate the performance of students/participants, analyze test results and counsel them on their performance, as appropriate;

    12. Record evaluations of student/participant performance for transmittal to management, as required;

    13. Complete reports on content, tests, appropriateness of prescribed methods and time-frames, and accuracy/effectiveness of training materials on the appropriate Instructor’s Lesson/Module Evaluation form; and

    14. Provide Lead Instructors and/or Resident Lead Instructors with written feedback on lessons taught, as source material for course revision and development, as appropriate.

  2. The lead instructor, when assigned, will:

    1. Fulfill all the duties of a classroom instructor;

    2. Act as the temporary manager of a training class, including completing any paperwork or performing administrative responsibilities appropriate to that role;

    3. Act as a temporary leader of an instructor team and a group of students/participants;

    4. Assign work (for example: lessons to be taught, other class-related activities to manage) to self and to other members of the instructor team; and

    5. Evaluate the instructional performance and technical expertise of other members of the instructor team for which he or she is assigned as the Lead Instructor (including prep activities, lesson plans, and other assigned duties).

  3. The Resident Lead Instructor will:

    1. Provide appropriate leadership, guidance and direction to Classroom Instructors;

    2. Evaluate the instructional performance and technical expertise of Classroom Instructors and/or other Resident Lead Instructors;

    3. Keep current on the latest developments of his/her fields of expertise (for example: attend relevant Continuing Professional Education sessions);

    4. Lead/participate in course design and development efforts for assigned program areas (including task forces);

    5. Gather, analyze, and use feedback from instructors to improve existing courses and as a basis for new course development;

    6. Plan work to be accomplished by subject matter experts or instructors; set and adjust short-term and long-term priorities and prepare schedules for completion of assigned work;

    7. Adjust work procedures within his/her team to accommodate resource allocation decisions made at higher levels;

    8. Oversee the development of technical data, estimates, statistics, suggestions and other information useful to higher-level managers in determining which goals and objectives to emphasize;

    9. Decide the methodologies to use in achieving accountability of work goals and objectives, including customer initiatives and in implementing other management strategies;

    10. Evaluate the effectiveness of training, within the TDQAS process, using systems analysis techniques, management information systems data, and contacts with customers and other sources, engaging internal and external stakeholders in joint efforts for process improvements;

    11. Evaluate work performance of team members;

    12. Give advice, counsel or instruction to team members on both work and administrative matters;

    13. Identify developmental and training needs of team members and coordinate with manager to arrange for the needed development and training;

    14. Find and implement ways to eliminate or reduce significant bottlenecks and barriers to production, promote team building and improve business practices;

    15. Promote and stimulate team interactions, recognize and recommend awards; and

    16. Maintain individual credibility with others on technical matters including actively seeking and identifying opportunities to improve professional, technical skills and abilities, consulting with the right resources and focusing specialist activities towards education and career management.

  4. The On-The-Job Training Instructor (OJT/OJI) will:

    1. Analyze trainee performance and determine a course of action to resolve obstacles to learning;

    2. Provide feedback to trainees on their performance and counsel them when appropriate;

    3. Maintain written documentation of trainee performance and counseling; and

    4. Identify activities to follow on-the-job training that will reinforce trainees’ skills and knowledge associated with the job duties.

Completion of Post-Training Duties
  1. Classroom Instructors will be allowed sufficient time to complete post-training duties. These duties may include: compiling Level 2 “test” data and submitting a report to Centralized Delivery Services for recordation; completing written feedback and documentation in the Classroom Performance Summary Guide and any other duties as required.

  2. On-the-Job Training (OJT/OJI) instructors must complete end-of-OJT/OJI evaluations as required by the business unit.

Instructor Evaluation Procedures

  1. These evaluation procedures apply to both IRS and contract instructors (including reemployed annuitants).

  2. Instructors are evaluated using Form 12088, Evaluation of Instructor Competencies (rev. 7-2003), see Exhibit 6.410.1-1, Job Aids for Evaluating Instructors.

  3. For guidance on how to use Form 12088 when evaluating classroom, Interactive Video Training, or virtual instructors, refer to the following in Exhibit 6.410.1-1, Job Aids for Evaluating Instructors:

    1. General Guidelines When Performing Instructor Evaluations

    2. Elements & Standards Guidance for Evaluating Classroom Instructors

    3. Elements & Standards Guidance for Evaluating VEC Webcast Instructors

    4. Elements & Standards Guidance for Evaluating Virtual Instructors

  4. Each new instructor should begin his or her initial teaching assignment(s) within twelve months after completion of Classroom Instructor Training or Virtual Classroom Instructor Training, as applicable, and be evaluated during his/her initial teaching assignment(s). Other instructors should be evaluated as requested by the business unit management or when deemed appropriate and feasible to ensure the quality of training in the IRS. business unit Training Coordinators and Centralized Delivery Services training managers are responsible for arranging and coordinating the evaluation of instructors.

  5. Evaluations should be based on actual observations of the instructor’s performance while teaching and should be made by a qualified evaluator (i.e., Human Resources Specialist, Education Services Consultant, Lead Instructor, Resident Lead Instructor and a Subject Matter Expert (SME) who has successfully completed (ELMS 15378), Evaluating Instructors). The evaluator and the SME will collaboratively take into account the technical and procedural accuracy of the instruction in addition to the application of sound instructional methods and practice.

  6. Evaluators should use Form 12088, Evaluation of Instructor Competencies (see Exhibit 6.410.1-1) as the guide when evaluating an instructor’s performance. Although all factors on the form should be considered, certain factors may be more applicable than others in some situations. The main emphasis, however, in all evaluations should be on student achievement of instructional objectives. The ultimate goal of effective instruction is enhanced job performance.

  7. The observation period to determine the effectiveness of an instructor’s performance should be of sufficient duration and/or made frequently enough to allow an accurate and complete evaluation of that person’s instructor skills and technical knowledge. The length of a given observation period and/or the number of observations required to make an effective evaluation can depend upon a number of factors, including the subject matter being taught, the length and complexity of the lesson or of the entire course, the experience of the instructor being evaluated, and the instructional methodologies being used by the instructor. (In the absence of other mitigating factors, a 1-hour observation period is likely to provide the best opportunity for observing the full range of an instructor’s skills.) Some instructors may need to be evaluated more often than others.

  8. Instructor evaluations may also take into account a variety of information sources. Examples include:

    • Test results on topics taught by the instructor;

    • Instructor specific comments from mid-course reviews and/or Level 1 evaluation forms;

    • Discussions with the Lead Instructor; and

    • Examination of administrative paperwork prepared by the instructor such as annotations to student evaluation guides, written records of student counseling sessions, etc.

  9. The evaluator should discuss the evaluation with the instructor (either in person, by phone or via Skype, as needed) and provide the instructor with a copy of the Form 12088. Copies of the completed form should be processed in accordance with procedures established by the instructor’s business unit. A copy is given to the instructor’s manager and a copy is retained by Centralized Delivery Services (CDS).

  10. If an instructor disagrees with an evaluation, he or she will have an opportunity to discuss the evaluation with the appropriate CDS Site manager or technical skills evaluator before the final evaluation is shared with the instructor’s manager of record.

  11. If any Competency Area of an instructor’s evaluation is rated "Needs Improvement (NI)" , the instructor should receive appropriate counseling, including suggestions for improving performance. The instructor’s manager, in conjunction with the business unit Functional Training Coordinator's staff, should ensure that the instructor receives appropriate developmental assignments and/or training. If in any subsequent instructional assignment that Competency Area is again rated "Needs Improvement (NI)" , the business unit should consider removing the instructor from the instructor cadre.

Evaluation Procedures for On-the-Job Training
  1. An On-The-Job-Training (OJT/OJI) Instructor should be evaluated as outlined in the appropriate business unit OJT/OJI Guide. The emphasis of the evaluation should be on trainee achievement of the instructional objectives. The ultimate goal of any effective instruction is enhanced student performance.

  2. Managers evaluate part-time OJT/OJI Instructors based on the entire range of OJT/OJI activities.

Maintenance of Evaluations/ELMS Input/Update
  1. Instructor cadre information must be updated according to the Enterprise Learning Management System procedures.

Training Material

  1. CDS will order requested training material.

  2. Document 6398A, The Training Publication Distribution System (TPDS) contains the titles and descriptions of TPDS materials. The catalog lists Primary, Support, Miscellaneous and other material that may be ordered by using Form 5542, TPDS Training Requirements.

  3. The Wage and Investment (W&I) Submission Processing (SP)Training Publications Milestone process is used to order materials for W&I SP classes. A Milestone Transmittal, which contains detailed information on the books ordered by each SP Center, will be issued annually. The material listed will be printed and shipped to the sites in time to meet the in-field dates listed on the Milestone. .

  4. Contractors use a Printing Report Contact Listing to send an e-mail notification to CDS when the material is shipped to each site.

Use of Non-Government Instructors (Contractors)

  1. It is IRS practice to procure the services of non-government instructors at fair and reasonable prices calculated to result in the lowest overall cost to the IRS. The authorized contracting officer determines whether a price is fair and reasonable.

  2. When procuring non-government instructors, follow applicable contracting procedures as prescribed by procurement, at http://awss.web.irs.gov/Procurement/howto.shtml. Request for services must specify the following:

    1. Amount of instructional time required (student contact);

    2. Dates, times, and places instruction is to be given;

    3. Whether pre course and post course administrative meetings are expected, and if so, what performance is required from the instructor;

    4. Whether any reports, oral or written, are required, and if so the format and submission schedule; and

    5. The extent and nature of any required IRS pre-course review of the proposed instruction, the nature and extent or IRS control of content and methodology, and the freedom or requirement to use or not use instructor’s own references and supplemental material.

  3. In agreeing to a fair market value, IRS must consider the following factors:

    1. The extent of the instructor’s reputation, personal acceptability, standing in the professional field and current professional efforts such as writings, research, and work with other internal and external groups;

    2. The professional fee that an instructor received in the past from IRS and other organizations for the same or similar services;

    3. The professional fee that IRS gave to others of similar competence for the same or similar services;

    4. The comparison with other possible choices of non-government instructors for the same or similar services; and

    5. The relationship of the asking price of the instructor to the IRS professional fee.

Background Investigation Requirements
  1. Persons who perform training services on behalf of an organization must meet contractor personnel security requirements for "staff-like access" as referenced in IRM 10.23.2. The background investigation process will determine if the contracted personnel are eligible and suitable to provide the training.


  1. The criterion-referenced approach to testing is to be used throughout the training system. This is also known as mastery testing. This approach to testing ensures that training builds competencies. A criterion test focuses on the application of knowledge and skills required to perform job-related tasks. Enabling Learning Objectives (ELOs) build toward Terminal Learning Objectives (TLOs). TLOs relate to job tasks. Therefore, tests must relate to job tasks and must be performance-oriented. All tests must also be face and content valid.

Development of Test Items
  1. Testing must be administered in classes conducted for courses that require Level 2 Evaluation. At a minimum, there must be a final or "mastery" test of the terminal objectives. Pre-testing and post-testing may also be conducted.

  2. Test development is an integral part of the course design and development process. Course developers or program managers charged with the responsibility for developing/revising courses are also responsible for developing/revising test items and tests that measure the course objectives.

Distribution of Tests
  1. Tests, with instructions and scoring keys, will be provided to the respective CDS staffs handling course delivery prior to instructor preparation if this information is not already provided in the Instructor Guide. The CDS staff will ensure that test materials are timely and securely delivered to the Lead Instructor at the training site. The Lead Instructor for the class is responsible for disposition of the tests and for providing test results to the course development project manager as indicated in the instructor guide or as directed by their business unit.

  2. In order to expedite mailing and to ensure the security of tests, scoring keys, and test results data, registered mail or express mail will be used. The test and the answers to the test should be mailed separately.

Security Guidelines for Tests and Test Materials
  1. Tests, scoring keys, and test results data are confidential and must be safe-guarded accordingly. The materials must be handled with utmost care at all times to ensure that they are seen only by authorized persons. Employees having access to test materials are responsible for ensuring their security.

  2. All offices that have custody of test materials should, at a minimum, store this material in metal file cabinets without outside labeling as to the exact contents. The cabinets will be locked and only persons having a valid need should be given the combination of the lock or keys to the cabinet(s).

  3. Instructors must receive the test(s) at the beginning of their preparation time and ensure security of the tests and scoring keys through administration, scoring, test de-briefing, and data compilation. Afterwards, instructors must return all tests (completed and otherwise) and scoring keys to CDS staff for control and security.

Test Results Data
  1. Personnel responsible for test administration will maintain test results data in a secure system of records, For Official Use Only, access to which is on a need to know basis.


    When a course is completed through the SF-182 process, the grade entered into ELMS when a learning event is recorded will display on the Learning History reports.

Trainee Performance Information

  1. Classroom performance data includes information concerning trainee test results, classroom attendance, participation, and other indicators of trainee accomplishments, motivation, interest, attitude, or learning ability.

  2. At an appropriate checkpoint during classroom training, designated business unit personnel, with the assistance of the instructor(s), will determine whether any trainee is at risk of failure or whether performance is otherwise substandard. The trainee first should be counseled.

  3. If trainee performance does not improve as a result of counseling, the instructor will notify the designated management official of the business unit.

  4. Decisions to remove a trainee from a training course may not, however, be based solely on data from invalidated tests.

  5. Each trainee’s performance in a course will be summarized to include, at a minimum, a list of the training objectives met and the training objectives not met. The instructor will provide this report to the trainee’s manager.

  6. The Enterprise Learning Management Systems (ELMS) Training History will be completed in accordance with ELMS procedures.

  7. If a trainee is required to complete a course which is a prerequisite to another course, he or she should meet the minimum standard for the prerequisite course before being admitted to the advanced or other course. In those exceptional situations in which a functional manager elects to re-nominate a trainee to complete the same course again, or nominate a trainee who has not completed the prerequisites for a course, the reasons for the nomination should be stated in a memorandum attached to the certification.

Attendance Requirements at Training Events, Meetings or Conferences

  1. Meetings, conferences, and other events often provide an important opportunity for improving the effective management of agency programs or delivery of training. The IRS may pay an employee’s expenses for attending a meeting, conference, or other event as a training expense when:

    1. The purpose of the conference, meeting or event is educational/ instructional.

    2. The content is germane to improving individual and/or organizational performance.

    3. More than half of the time scheduled for the conference, meeting or event consists of planned, organized exchanges of information between presenters and audience.

    4. The employee will derive developmental benefits through attending.

  2. Records of instruction and attendance for each day of the course or each session within a course shall be maintained in the IRS system of records. Form 10268 (Training Registration Record) and Form 13733 (Training Attendance Log) or other equivalent forms, may be used to facilitate recordation. See section 6.410.1.3.11(12) IRM 6.410. (12) regarding documentation requirements for off-site events.

  3. See Record Keeping Requirements in section 6.410. (12).

  4. Treasury Directive 12-70 procedures should be followed to minimize event-related costs and ensure expenditures are properly reviewed, justifiable and necessary to fulfill the vision and mission of the IRS.

  5. Employees and managers who are scheduled and approved to attend training events are expected to attend the entire event. A training event includes all training delivery platforms such as in-person classroom, virtual classroom (e.g. Saba Meeting, Live Meeting, webinars) and online learning. Emergencies do arise that may prevent a student from attending all of the training. An emergency is any situation requiring the employee’s immediate attention, which cannot be predicted by the employee or the supervisor prior to the training. If an emergency arises, a student must obtain an authorized absence from the instructor and manager.

  6. For all authorized absences not exceeding 10 percent of the training event, the student is expected to make up all assignments, activities and tests per an agreement with the instructor and manager. Any student missing in excess of 10 percent of the training event, will not receive credit in ELMS for the course. In this case, the entire course must be retaken. Exceptions are noted below:

    1. For general IRS CPE events that are informational and do not require Level 2 proficiency, students with an authorized absence should not miss more than 30 percent of the training in order to receive ELMS credit. However, the sponsoring business unit may determine a higher attendance requirement depending on the nature of the subject matter.

    2. For CPEs associated with maintaining professional accreditation such as CPA/CPE, the association sets the standards for successful completion including course attendance. For CPAs, that association is the National Association of State Boards if Accountancy (NASBA). Please refer to IRM 6.410. for complete information regarding CPA/CPE.

  7. Students must arrange with the instructor and manager on how to make up the missed time. The made up time should occur either before or after class, preferably within the same day or week of the training, pending the instructor’s availability.

  8. In addition to making up the time, students must also satisfactorily complete any applicable Level 2 criteria for course credit. Those criteria include full participation and achieving a passing score for tests, exercises, simulations or any other measure associated with the training event.


    If a student misses a cumulative performance-based Level 2, the instructor will determine if the Level 2 can be rescheduled on a case-by-case basis. If it cannot, the student will not receive credit for completing the course.

  9. If costs (registration and travel) are associated with the time missed, the student’s business unit may be responsible for those costs.

  10. An IRS employee may attend an event, such as a conference or training 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 approved by IRS management. When planning events attended by IRS employees or individuals invited at IRS expense or participating in events hosted by other organizations offices, the following should be considered:

    1. Limiting employee participation to the minimum number of attendees determined by management to accomplish the IRS mission considering the total travel expenses incurred when selecting attendees;

    2. Maximizing the use of conference calls and web-based communications whenever possible to minimize non-mission critical travel and conference-related expenses in lieu of in-person attendance at a conference;

    3. Limiting the number of employees attending a conference, and ensuring the widest cross-section of office attendance, if a conference topic affects multiple offices; and

    4. Should take advantage of discounted and/or early bird registration fees.

  11. Attending events hosted by IRS or other organizations:

    1. Employees must comply with Federal Travel Regulation including those governing the use of the travel card, Servicewide Travel Policies and Procedures- Travel Card Program IRM 1.32.10 found at:http://irm.web.irs.gov/Part1/Chapter32/Section4/IRM1.32.4.asp. This includes the requirement to reduce the corresponding portion of their meals and incidental expenses (M&IE) per diem rate on a travel voucher if the employee is in temporary duty status and the conference (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 the Federal Travel Regulation (301-11.18) for further information.

    2. Employees need to be aware of the ethics rules regarding accepting gifts. Gifts from a prohibited source are not permitted because of an employee’s official position. Gifts do not include soft drinks, coffee, doughnuts, 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 (e.g., the retail cost or the face value of a ticket). See the link above for Servicewide Travel Policies and Procedures- Approval Process for Event Related Spending IRM 1.32.10 travel requirements at: http://irm.web.irs.gov/Part1/Chapter32/Section10/IRM1.32.10.asp.

Support for Employee Organization (EO) Conferences and Training Events
  1. Employee Organizations are organizations, associations, fellowships, or any chapters thereof, whose membership is exclusively or predominately composed of current IRS employees and organizations that represent minority groups. Visit http://edi.web.irs.gov/. Approves Employee Organizations or Employee Resource Groups are autonomous and operate based on their individual bylaws; therefore, they are not operated or directed by the IRS.

  2. The IRS is committed to creating an environment that provides employees the ability to reach their full potential. Employees may participate in Employee Organization professional development conferences by using up to 16 hours of administrative time per calendar year for job-related, developmental activities (see Article 30, Section 2D of the National Agreement) with managerial approval.

  3. Employee organization professional conferences will be evaluated to determine the number of hours that constitute training. Conferences must adhere to Title 5 of the Code of Federal Regulations 410.404:

    • Purpose of the conference is educational or instructional;

    • More than half of the time is scheduled for a planned, organized exchange of information between presenters and audience; and

    • Content is germane to improving individual and/or organizational performance.

  4. Results of the evaluation will be provided to EO Presidents and the Office of Equity, Diversity and Inclusion. A scheduled of national conferences will be made available, which displays the number of hours that constitute training activity that managers may grant for employee attendance. Click on the following URL for information: http://hco.web.irs.gov/devtrain/PROGADMIN/emporg.html.

  5. The IRS no longer funds Employee Organization or Employee Resource Group conference activity.

Off-site Space for Training - Overview

  1. These guidelines clarify the policy governing the selection of locations and facilities for IRS training activities, meetings and conferences. The objective of these guidelines is to support a Service goal of limiting the use of non-government facilities or government facilities outside of the metropolitan area of the IRS host office. This will help to ensure that the use of these facilities, when necessary, will not be brought into question, especially with regard to avoiding abuse or the appearance of abuse.

Glossary of Terms
  1. The following terms are used throughout this section:

    1. Conference – A prearranged gathering with a formal agenda, held for presentation, consultation, or discussion and/or exchange of information, views, or opinions on a common purpose or topic. A conference may take the form of a retreat, convention, seminar, workshop, meeting, symposium or other training.

    2. Continuing Professional Education (CPE) – Any type of education that is conducted for participants in various professional fields that consists of updated knowledge and other pertinent information that will help individuals attain broader understanding in their technical field.

    3. Convention – A formal meeting of members or representatives of a profession or industry.

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

    5. Event Sponsor/Owner – The IRS business unit or functional operating division that is sponsoring the event, or otherwise has the lead by incurring the majority of costs for an event (i.e., if multiple business units are participating).

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

    7. Government Facility – IRS, or other readily available federal, state, or municipal building, room or space.

    8. 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.

    9. 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. Light refreshments must be provided in quantities that are not considered to be a meal.

    10. Meeting – A prearranged gathering held on a non-recurring or infrequent basis with the intent of engaging attendees in discussions, workshops or planning where one or more of the following apply:
      • The primary focus is outside of day-to-day operations or routine operational program issues;
      • A substantial number of the attendees require city-to-city travel to participate;
      • The event takes place off government property, and/or;
      • Meals or refreshments will be purchased.

    11. Memento – An object kept as a reminder of a person, place, or event. This includes award trophies, speaker’s gifts, or any other item which commemorates an event.

    12. Metropolitan Area – A mileage radius of not greater than 50 miles within or outside the limits of the physical location of an IRS office. Consistent with the regulations in 5 CFR 550.112(j) and 5 CFR 551.422(d).

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

    14. Office – An IRS business unit or functional operating division

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

    16. Promotional Item – An article of merchandise used in marketing and communication programs. It is often branded with a logo or motto, used to promote and 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.

    17. Retreat – A meeting held off-site or away from the normal duty station or office. Attendees are managers or staff members who meet to discuss various aspects of government departmental activities, or to review progress and challenges of the implementation of government or departmental policies. Retreats usually offer participants the 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.

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

    19. Sponsored Event – An event in which the 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.

    20. Standard Form 182, Authorization, Agreement and Certification of Training (SF-182) – The government-wide form used to request, approve, and certify payment for attendance at or participation in certain events. For the purpose of this guidance, event includes any conference, meeting, or training that is not hosted, co-hosted, or sponsored by the IRS or Treasury and where IRS or Treasury funds are required to pay for any costs associated with the activity, including travel, registration fees, vendor/contractor fees, or any other related expenses:
      • To attend or speak at an externally-hosted training or other developmental conference, class, seminar, symposium, workshop, academic course, or other similar activity; and
      • To procure off-the-shelf training from vendors, including training procured with a purchase card.

    21. 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.

    22. 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. These costs include, but are not limited to:
      • Travel costs for all IRS attendees, speakers, and panelists;
      • Rental of facilities or rooms for official business;
      • Costs for audiovisual and other equipment;
      • Computer, internet, and telephone access fees;
      • Light refreshments or meals;
      • Printing fees, fees for speakers, or fees for other presenters;
      • Contractor costs, including any third-party event planner fees;
      • Registration fees and administrative costs; and
      • Any other expenses related to the hosting, co-hosting, or sponsorship of the event other than the salaries of IRS employees.

    23. 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.

    24. 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.

  1. The following references provide specific guidance to material covered in this Section:

    1. IRM 6.410.1, Leadership and Education Policy

    2. Interim Guidance CFO 01-0713-05 (Reissued Interim Guidance on the Approval Process for Event-Related Spending, issued 7/29/13

    3. 41 Code of Federal Regulations (CFR) Chapters, 300, 301, 303 and 304

    4. 41 CFR 301.74, Conference Planning

    5. 41 CFR Chapter 301, Appendix E, Suggested Guidance for Conference Planning

    6. IRM 1.32.4, Travel Card Program Handbook

    7. IRM 1.32.6, Purchase Card Program Handbook

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

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

    10. IRM 6.735.1, Ethics and Conduct Matters

    11. Document 12011, Plain Talk about Ethics and Conduct

    12. IRS Green Procurement Plan

    13. Treasury Directive 12-70

    14. National Agreement

Events Approval
  1. Criteria and Approval Process – Please refer to:https://organization.ds.irsnet.gov/sites/HCOLEADSSSTM/SitePages/Home.aspxhttps://organization.ds.irsnet.gov/sites/HCOLEADSSSTM/SitePages/Home.aspx for the most current information about obtaining approvals for all IRS meetings, training events and conference attendance. On this site you will find policy and guidance documents, flow charts and additional resources.

  2. If multiple offices are involved with an event, the office that has the lead or is paying more of the costs is responsible for gathering all cost information, submitting the approval request, and maintaining required event documentation for management review.

  3. Identifying an event as a conference or training – A conference may be considered training if it qualifies under Title 5, Section 410.404 of the Code of Federal Regulations (Government Employees Training Act) and meets all of the following criteria:

    1. The announced purpose is educational or instructional;

    2. More than half of the time is scheduled for an organized exchange of information between presenters and audience;

    3. The content of the event is relevant to improving individual/organizational performance;

    4. Developmental benefits will be derived by attendance.

  4. Event Cost Estimating and Planning – When planning an event, the office needs to clearly identify the primary objective of the event and how the identified objective meets the IRS mission. First consideration must be given to whether the event is suitable for teleconferencing, video conferencing, or delivery via e-training methods. Alternative delivery methods will help meet sustainability goals, as well as reduce overall event costs. Office planning goals need to include the following, but are not limited to:

    1. Event Cost Estimates- All Treasury Directive (TD) 12-70 business unit contacts and training event planners are required to use the Servicewide Travel Estimator (STE) for events with total estimated or reimbursed costs of $20,000 and above. The STE automates and standardizes the training and event travel cost estimate process as required by the Treasury Department. This standardization will reduce errors and time spent to prepare cost estimates;

    2. Administrative costs, including indirect costs such as planning time;

    3. 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;

    4. Travel expenses include transportation, lodging, meals and incidentals, taxes, and parking; and

    5. Facility costs, such as room rentals, audiovisual expenses, computer/internet fees, copying fees, and light refreshment expenses, charges for support or equipment, even at a government facility.

    6. Professional event planners- In general, no third party event planners (free or at a cost) may be used. The office must adhere to CFO policy regarding the use of any third-party (non-IRS) event planners which currently requires Treasury Assistant Secretary for Management (ASM) approval for use (see July 29, 2013 Interim Guidance Memorandum, Reissued Interim Guidance on the Approval Process for Event-Related Spending). If the office is approved to contract for event planner services, Procurement policies and regulations must also be met. As a general rule, offices must make maximum use of the services provided by CDS.

    7. Speaker fees- A business unit must exercise extreme care and prudence when contracting for paid, outside, professional speakers. The costs need to be reasonable and the services of a speaker essential in order for the conference to achieve its desired goals. There must be no appearance of conflict of interest or bias when selecting a paid, outside, professional speaker.

    8. Government-owned or government-provided conference facilities- As a general rule, offices will give preference to government facilities and use non-government facilities only when government space is not available or does not meet event needs. Planners need to avoid the use of resort or resort type facilities.


    In addition, all events must:

    • Comply with green procurement policies consistent with IRS goals to promote the sustainable use of resources and reduce the negative impact on the environment;

    • Adhere to the Americans with Disabilities Act (ADA) of 1990 and the Rehabilitation Act of 1973 and their amendments;

    • Have all required approvals, including those related to the procurement of off-site facilities and purchase of light refreshments or food;

    • Have all appropriate documentation, including that related to the selection of the facility, costs, justifications, and approvals;

    • Avoid the appearance of conflict of interest, abuse, or wasteful spending;

    • Comply with all applicable ethics rules;

    • Be coordinated with the CDS points of contact; and

    • Plan to allow sufficient time to make all the necessary arrangements and obtain the required approvals prior to the event.


    Conference planners are prohibited from accepting any promotional benefits for booking an event.

  5. Refreshments - 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 Food and Light Refreshments. Offices must submit requests to purchase light refreshments to the appropriate office which will review the request and determine if it meets the applicable criteria. The appropriate reviewing office for each type of event is listed below:

    1. For a conference, the CFO/ Financial Management/Office of Financial Management Policy is the reviewing office. The requesting office must provide conference dates, number of projected attendees and organizations, nature of the conference, proposed agenda and speakers, and registration requirements.

    2. For training and awards ceremonies, the office’s Director of Strategy and Finance or equivalent or an appropriate official in the Finance Office, as defined in the office’s internal approval procedures, is the reviewing office.

    3. For special emphasis programs, the appropriate Equity, Diversity and Inclusion official in each office, as defined in the office’s internal approval procedures, is the reviewer.

    4. If the event meets the applicable criteria, the reviewing office will notify the requesting office which will submit this information with the formal request for conference approval.

    5. Offices must ensure that the costs for the light refreshments are commensurate with the nature and purpose of the event. Excessive costs or the appearance of excessive costs must be avoided. Meals provided at an employee attendee’s official duty station may be taxable to the employee and should not be provided.

  6. Site Selection – Site refers to both the geographic location and specific facility selected for an event. IRS employees must exercise prudence when selecting an event site, considering both projected costs and public perception.
    Training events receive a higher priority for CDS training room reservations over non-training events. For training events, CDS uses the web-based Training Room Information Management System (TRIMS) database to schedule CDS training space and will work with the office to provide specific needs for the event. If space is not available, CDS will explore other options with the office such as alternative dates.
    The business unit will need to let CDS know the level of support needed for a training event for planning its staff assignments and resources accordingly. CDS needs this notice at least four (4) weeks prior to the training event. CDS does not provide support staff at training events that do not meet CDS criteria.
    For non-training events, the office should work with CDS to determine if there are any suitable IRS facilities available. If no IRS space is available or meets the requirements for the event, the business unit should contact their Procurement representative and follow appropriate procurement procedures for finding an approved location according to Policy and Procedures Memorandum 70.24, Acquiring Training, Meeting, and Conference Services and Facilities/Space for Training, Meetings or Conferences and IRM 1.32.10, Approval Process for Event-Related Spending.

    To start the site selection process, the business unit needs to gather the following information:

    • Desired event location (city)- 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. Cost comparisons are required, if there is no clear majority of attendees in one location.

    • Desired event date(s)

    • Estimated number of attendees

    • Desired room set-up

    • Equipment or logistical support needed (e.g., microphones, lecterns, audiovisual equipment, etc.)

    • Number of sleeping rooms, if applicable

    • Any other requirements specific to the event

    If sleeping rooms are required, IRS employees are prohibited from soliciting for upgraded sleeping rooms (i.e., suites, etc.) as a part of the site selection and Letter of Intent (LOI) process. If no-cost upgrades are offered as a part of the hotel’s bid, business unit executive approval is required. Additional guidance may be found in AWSS Procurement Policy and Procedures Memorandum 70.24, Acquiring Training, Meeting and Conference Space.

  7. Use of an Off-Site/Non-Government Facility

    If government space is unavailable or not appropriate and it is necessary to hold a non-training event off-site, the business unit must complete a non-Government cost comparison and prepare a justification to use the selected non-Government location.:

    At a minimum, the cost comparison must include consideration of the following:

    • Total costs for the proposed location

    • Convenience of conference location

    • The degree to which the conference location practices “buying green” policies

    • Fees, including audiovisual equipment or support

    • Availability of meeting space

    • Equipment and supplies

    • Commuting or travel distance for attendees

    • Lodging availability at established per diem rates

    The business unit must detail all factors considered in its cost comparison and complete Form 10416, Approval Request for Use of Meeting Facilities, (attaching to it the supporting documentation). The designated approving official reviews and signs the Form 10416. The Head of Office must approve the use of any non-government facility, regardless of location, or any government facility outside of the metropolitan area of the IRS office hosting the event. For additional information, refer to IRM – Planning, Site Selection, and Use of Off-Site/Non-Government Facilities.


    The CDS point of contact (POC) must sign Form 10416 to certify that there is no government space that can accommodate the request or that suitable government space is unavailable. The business unit 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 conference facility, if an acquisition is required.

    The business unit must provide justification for any needed planning trips/site visits to potential locations, including estimated costs for those trips, as a part of their event approval package for review and approval. See applicable Treasury and IRS policy at: http://hco.web.irs.gov/devtrain/PROGADMIN/TrDir12-70/TRDirindex.html. To reduce costs, local IRS employees should be used to the extent possible to perform planning trips. The business unit also must maintain documentation of executive approval of the planning trip.

    The business unit must provide justification for any additional expenses related to exhibitor halls/information corridors and any specialized technology, including detailed estimated costs, as a part of their event approval package for review and approval per the applicable Treasury and IRS policy at: http://hco.web.irs.gov/devtrain/PROGADMIN/TrDir12-70/TRDirindex.html.

  8. Centralized Delivery Services (CDS) Support Criteria

    CDS Provides:

    1. Full support services for classroom training at the 14 CDS training sites through the CDS Onsite Centers of Excellence: Customers who conduct classroom training at one of the 14 CDS training sites receive full support; from pre-planning to on the ground classroom training support.

    2. Remote support services for classroom training conducted at non-CDS training sites. When customers elect to conduct training at a non-CDS location, CDS will still provide certain training support remotely through its Online Center of Excellence.
      This remote CDS support for classroom training that is conducted in non-CDS locations includes but is not limited to: consultative planning; ELMS pre-class and post-class support; ordering training material and supplies; virtual instructor prep; and automated class opening videos.

  9. Promotional Items

    A business unit may not purchase any promotional items that include logos or customized slogans. This includes pens, mouse pads, mugs, and lanyards unique to an organization or event. The Deputy Commissioner for Operations Support or the Deputy Commissioner for Services and Enforcement must approve any exceptions to this policy.

  10. Record Keeping Requirements

    a) Business Units Event Sponsors/Owners-business units are responsible for establishing a methodology to document, track and review events with costs. This includes maintaining documentation related to event planning, approval, and attendance in a manner that allows for audit review and for management inquiry. Event approval documentation maintained by each office must include, but is not limited to:

    • Title, purpose and justification of event (brief description), along with the agenda;

    • Information on office/organization hosting the event;

    • Information on attendees and participants (description/break-out of attendees by office, location of attendees, etc.);

    • Number and names of invited event speakers and panel members;

    • Event cost estimates, use of Internal Order Codes and final actual costs including travel and non-travel related expenses (for example, conference room rental, equipment rental, and refreshments, if not included in the cost of the facility) as required per current IRS and/or Treasury guidance at:http://hco.web.irs.gov/devtrain/PROGADMIN/TrDir12-70/TRDirindex.html;

    • Detailed explanation of alternative locations/methods that were researched for cost comparison purposes (e.g., documentation supporting the selection of non-government facilities; cost-benefit analyses; completed Form 10416, etc.), and

    • Documentation of actual approval(s) received, per the applicable event approval policy.

    With the implementation of the Servicewide Training and Event Tracking System (STETS), event approval (excluding meetings) will be documented in STETS, but each event sponsor/owner is responsible for maintaining supporting documentation related to the event.

    b) Office of Financial Management Policy-

    The Office of Financial Management Policy maintains a record of all event requests that it receives and processes.

Leadership Training

  1. This subsection provides policy and procedures for offices responsible for conducting and managing leadership training in the IRS.

  2. This subsection is organized into the following categories:

    1. Readiness Programs

    2. Leadership Curriculum

    3. Leadership Training Policies and Procedures

    4. Leadership Training Measures and Reports

    5. Leadership Resources

Readiness Programs

  1. The Leadership Readiness Programs are a critical part of the IRS Succession Planning Strategy. Their purpose is to identify and train qualified individuals selected by their business unit who aspire to the next level of leadership. Classes are taught by vendors and experienced IRS executives and managers who provide participants with developmental challenges and opportunities that increase their skills and knowledge to prepare them for the next step in their careers.

  2. The IRS has the following readiness programs for each level of leadership:

    1. Frontline Leader Readiness Program (FLRP) - is designed to identify and develop high-potential, motivated employees for front line manager positions throughout the service. The nine month program is the beginning of a process aimed at development of IRS leaders. The program starts a transformational process to prepare participants for leadership before they are permanently selected as front line managers. This is accomplished through experiential opportunities in and out of the classroom.
      1) Announcement and Selection- Participants are competitively selected by the business unit for the program. The target audience is employees who aspire to apply for a front line manager position upon completion of the program. This highly successful program identifies and accelerates the development of our front line management base. Applicants for FLRP must meet eligibility requirements for a front line management position.
      2) Curriculum and Course Content- The program develops the participants with an extensive exploration of leadership competencies through pre and post classroom, classroom and virtual sessions, web-based research tools and shadow and acting assignments. A major component of the program is the use of the DISC assessment. The value of self-awareness in communications assists participants in both work and personal situations. Participants are placed into table teams and the networking extends far into their careers.
      3) Coaching - Participants are assigned a coach. Additionally their manager of record and their table team instructor serve as coaches.
      4) Developmental Assignments - FLRP includes two developmental activities after completion of the week 1 classroom session: a one week shadow assignment and a minimum 60 day consecutive acting manager assignment.
      5) Program Completion Criteria- FLRP Program certification is completed by the participant’s table team instructor and their manager of record certifying that all requirements of the program have been met.
      6) Participant Progress and Program Completion- A FLRP Tracking Spreadsheet is maintained by the instructor for each participant in the table team. A tracking database is also available to all IRS business units for tracking FLRP participants and graduates.

    2. Executive Readiness Program (XR)

    3. Leading Leaders Readiness Course (LLRC) is the corporate training component for the business units Department Manager Readiness Program (DMRP)/Senior Manager Readiness Program (SMRP)

      LLRC is a leadership development course designed to help individuals with potential for mid-level managers eligible for the department and senior manager levels to strengthen their leadership competencies and supporting behaviors. The six administrative components of the LLRC are:

      1. Announcement and Selection
        business units announce and fill for the DMRP/SMRP as needed for succession planning in their business unit.

        1. Business units will form their own interview panels and interview candidates applying for their DMRP/SMRP. Cross-business unit panels are optional

        2. Final selections are made by the business units.

        3. LSR ratings (leadership competencies and behaviors) are used for 50% of ranking, and business unit specific technical competencies are ranked by the business units and count for 50% of the ranking. (Criteria above is already established in MSP 2.0 process.)

      2. Curriculum and Course Content
        Department Manager and Senior Manager Readiness Program participants will attend the Leading Leaders Readiness Course (LLRC) and will attend the two week Senior Manager Course when selected for a permanent department or senior manager position.

      3. Coaching and Mentoring

        1. SMRP participants will receive training and practice as part of the Leading Leaders Readiness Course on how to effectively coach and mentor others.

      4. Developmental Assignments (functional and cross-functional)
        business unit Executive Champions retain responsibility for developmental assignments for their DMRP/SMRP participants. Participants must have executive approval before accepting a developmental assignment.

        1. Business units are encouraged to identify developmental assignments and opportunities that do not require immediate business-specific technical expertise. These assignments will be made available to program participants from other business units to facilitate the possibility of placing participants into positions for which they lack the technical background.

        2. Assignments may be function-specific to meet the business division’s needs.

        3. A Servicewide opportunity website is available for business units to post DMRP/SMRP developmental opportunities. Use of the website is not required but encouraged. The website is similar to the Executive Readiness (XR) Opportunities website.

        4. Business Units are encouraged to leverage the Geographic Leadership Communities (GLCs) to assist in identifying local business unit or cross-business unit developmental opportunities for DMRP/SMRP participants.

        5. The development assignment is at least 120 days and may be extended.

      5. Program Completion Criteria
        Required Program elements:

        1. Completion of the six virtual Saba Meeting sessions and one-week classroom session


          A tracking database is available to all IRS business units for tracking DMRP/SMRP participants and graduates. The database will emulate the XR database design, adapting like components as they fit for the DMRP/SMRP program.

        2. A Web Career Learning Plan (WebCLP) is required - LSR assessment and other sources of feedback on competencies and behaviors will significantly inform WebCLP activities.

          • Complete all WebCLP activities.

        3. Participants should complete program requirements within a year of their entry into the program.

          • At the option of the participant’s business unit, program completion can be extended to two years.

      6. Participant Progress and Program Completion

        1. A tracking database is available to all IRS business units for tracking DMRP/SMRP participants and graduates.

        2. The database emulates the XR database design, adapting like components as they fit for the DMRP/SMRP program.

        3. Business unit staff will be responsible for updating and ensuring the currency of their DMRP/SMRP data.

        4. Business units will be responsible for querying the database regularly or quarterly, at a minimum, to monitor DMRP/SMRP participant progress towards program completion.

          • Business units will take actions, as needed, to ensure participants successfully meet requirements and complete the program.

          • Business units will work with participants not making successful progress, and determine if they will remain in the program.

  3. Additional information on each of these programs is available at: http://hco.web.irs.gov/devtrain/LEAD/readprog.html.

Leadership Curriculum

  1. The IRS leadership curriculum is competency-based and complements the skills, knowledge, and experience necessary to lead successfully at all levels of the Service. Courses and topics build logically from basic to advanced as the manager progresses through the curriculum. Special emphasis is given to transferring learning back to the workplace through coaching and other follow-up activities after the classroom event.

  2. Following are the components in the leadership curriculum:

    1. Front Line Manager Curriculum

    2. Senior Manager Curriculum

    3. Executive Curriculum

Front Line Manager Curriculum
  1. The leadership programs are linked to the organizational strategy that reinforces a culture of diversity, teamwork, equal opportunity and collaborative leadership. Leading effectively is a challenge that requires a full array of flexible and up-to-date strategies for success. The leadership curriculum is a tiered approach to development recognizing the different learning needs and addressing the critical leadership competencies of Personal Leadership; Leading Others; Leading Improvement and; Business Results needed for success at each level.

  2. The Front Line Manager Curriculum is an integrated experience providing new managers with both classroom training and online preparation to enhance the classroom experience. Managers are expected to complete all pre-course requirements and come prepared to engage in discussions with instructors and peers. The required courses in the Front Line Manager Curriculum are:

    1. New Manager Orientation (NMO) - ELMS Item 58658- provides the new manager with an overview of roles and responsibilities and identifies the variety of activities necessary during the first 30 days on the job. The NMO Support Center website is introduced along with Quick Start Guides to systems, resources for managing and developing employees, as well as information for the new manager’s own development as an IRS leader. This course should be completed prior to launching other required coursed.

    2. Single Entry Time Reporting (SETR)-ELMS Item 15640- familiarizes the manager with SETR, the online system that enables accurate and timely input and transmission of time and attendance data to the National Finance Center for the generation of the employee’s pay check every pay period.

    3. Employee/ Labor Relation Skills for Managers Online- ELMS Item 1535- introduces new managers to ER/LR matters and includes the topics: Researching the National Agreement; Formal (7114) Meetings and Union Notification; Grievances; Disciplinary and Adverse Actions; Time Administration; and Performance Management. This course should be completed within the first two months on the job and before FMS.

    4. Management Aspects of EEO- ELMS Item 13466- covers diversity and inclusion, Special Emphasis Programs, prevention of discrimination and harassment and the EEO complaint process. The course should be completed within the first two months on the job.

    5. Fundamental Management Skills (FMS)- ELMS Item 28662- covers transactional and administrative topics: Organizing Skills, Research Skills, Systems, EEO, Performance Management and ER/LR. This course should be completed within the first two months on the job.

    6. FLRP Essentials - ELMS Item 29491- provides an intensive focus on the front line leadership competencies and prepares new managers for the classroom activities in Treasury Supervision 101. The content includes transition to management and leadership communication conversations, coaching, time management, leadership high performance teams and managing remotely. This course is required for new frontline managers who did complete a Frontline Leader Readiness Program prior to 2009.

    7. Treasury Supervision 101: Leadership is A Choice (TS101)- ELMS Item 58658- introduces new managers to all 21 leadership competencies needed to engage in effective coaching and performance management. There is a special emphasis on: Adaptability, Communication, Teamwork, Partnering, Problem Solving and Technical Credibility. This course should be completed within six to twelve months on the job.

    8. Leading Teams-assists managers in furthering their skills in building and leading teams. Participants develop concepts and skills for partnering and building more effective teams. Participants also learn to apply the concepts of personal engagement, team engagement, and team practices to create high performance/high fulfillment teams. This course should be completed within 12 to 18 months on the job.

  3. Additional information on each of these programs is available at: http://hco.web.irs.gov/devtrain/LEAD/leaddev.html.

Senior Manager Curriculum
  1. Following are the courses in the Senior Manager Curriculum:

    1. The Senior Manager Course (SMC) - provides mid-level managers (new department and senior managers) with an intensive focus on the senior leadership competencies that comprise the significant skills needed to effectively perform at the senior level. It is a highly experiential program that explores the impact of individual behavior on team success and demonstrates the critical role effective leadership skills play in implementing strategic plans.

    2. Leading Strategic Corporate Change and Transition- This is a highly interactive, experientially based course. Case studies are used throughout the course which participants must dissect and apply to their operational experiences. A simulation is also included and threads through the entire course. Participants are teamed up to experience the simulation in sub-groups and then debrief their learning across the teams in the class. Tools and templates are provided to participants for their use back on the job. Participants have opportunities to practice using the tools in their real-life simulated transitions that they will be required to implement and manage during the course. Course instruction is provided by an external non-IRS vendor.

Executive Curriculum
  1. The Senior Executive Service Candidate Development Program (SESCDP) is the principal means through which the IRS seeks to identify and hire a career executive corps. The CDP is a minimum of one year and maximum of two years in length, and consists of formal training (Executive Development-XD-Program) and developmental assignments. Its purpose is to identify outstanding persons with demonstrated leadership competencies and to prepare them for senior executive positions.

  2. Entry into the Senior Executive Service (SES) is based on performance, OPM certification, and the availability of positions. Selections are guided by an assessment of an applicant’s demonstrated leadership experience. Graduates of the SES CDP are eligible for OPM’s Qualification Review Board certification, which is required in order to become a member of the Service’s corps of executives.

  3. Additional information is available at: http://hco.web.irs.gov/about/divisionspro/es/careeropt/index.html.

Leadership Training Policies and Procedures

  1. The following policies and procedures are addressed:

    1. Scheduling Leadership Classes and Instructors

    2. Training Temporary and Seasonal Managers

    3. Canceling Leadership Classes

    4. Instructor and Participant Responsibilities

    5. Training Leadership Instructors

    6. Evaluating Leadership Instructors

Scheduling Leadership Classes and Instructors
  1. Needs assessment process - In April or May of each year, Leadership, Education and Delivery Services initiates a collaborative process with business unit customers to determine the number and type of each leadership program to be scheduled for that upcoming fiscal year.

  2. Instructor solicitation process - After the needs assessment process is complete, Centralized Delivery Services solicits for instructors for all front line manager classes in a coordinated way and schedules them into classes.

Training Temporary and Seasonal Managers
  1. The Wage and Investment (W&I) Leadership Governance Board approved a proposal to establish a separate curriculum for front line seasonal and cadre managers. After discussions with Human Capital Office (HCO) Leadership and Cross Functional Training (LCF) and Centralized Delivery Services (CDS) this curriculum was developed and approved by all parties.

    1. It is to be used only for W&I seasonal/cadre managers who support filing season (primarily located in Accounts Management and Submission Processing).

    2. The local organizations will schedule the classes to fit their schedules.

    3. They are responsible for loading the seasonal curriculum in the manager’s ELMS Learning Plan, securing instructors and classrooms, with assistance from CDS when needed.

  2. All other new W&I permanent managers will be trained according to HCO guidelines and time frames for attending the training.

  3. W&I will conduct separate Fundamental Management Skills and Front Line Managers Course programs for seasonal/cadre managers.

    1. Participants will be scheduled.

    2. Certified LCF instructors will be used.

    3. Approved instruction will be followed except as noted in the W&I Seasonal and Cadre Front Line Manager Training Outline.

    4. LCF will establish separate ELMS numbers for these classes so they can be differentiated from the cross-functional programs attended by permanent managers.

  4. The curriculum for W&I front line seasonal and cadre managers is outlined at: http://hco.web.irs.gov/pdf/SeasCadreMgTrain%20Agremt.pdf.

Cancelling Leadership Classes
  1. As with other work-related emergencies, communication is critical in a) deciding to cancel a class and b) ensuring that all affected know of the decision to cancel. No policy can cover all situations. When weather or other conditions may affect a leadership class, it is important that the lines of communication remain open and that instructors, participants, and their managers have the most current information about the class.

    1. Classes already in session - Instructors will contact the local CDS support staff who will then contact the CDS leadership point of contact for the program who would then contact the LCF program manager. The program manager will facilitate making the decision if the class will continue or not. Final determination to close the class will be made by the LCF Director, after consultation with the program manager.

    2. Classes not yet started - The decision to cancel classes will be made as far in advance as possible. That decision will be made by the LCF Associate Director, in consultation with the program manager. After the decision to cancel is made, the LCF program manager will work in conjunction with the CDS leadership point of contact to send messages to instructors, participants and their managers. CDS will also send an ELMS notification canceling the class. When possible, the program manager will attempt personal contact with the instructors and participants.

Instructor and Participant Responsibilities
  1. The timely training of managers at both the front line and senior levels is vital to the development of IRS leadership and to the succession planning process. The training process is significantly compromised when participants and instructors fail to attend the training as scheduled or fail to follow the directions in the reporting instructions. Compromises in the training process minimize effectiveness for both the organization as a whole, as well as the participants.

  2. Any participant or instructor withdrawing from a class within 30 days of the class start date must obtain written approval from his/her line executive and concurrence from the business unit executive responsible for overall leadership development programs.

    1. In the case of classes which meet during separate weeks (e.g., Senior Manager Course, Frontline Leader Readiness Program), similar executive concurrence is required for anyone to miss either scheduled week.

    2. The business unit, in collaboration with CDS, is responsible for finding a qualified replacement for anyone who withdraws.

    3. The Request Form for Participant/Instructor to Withdraw from a Leadership Training Class is a recommended form to use within an organization to request approval for participant/instructor withdrawal from a leadership class. Access the form at: http://hco.web.irs.gov/pdf/Withdrawal_Request_Form.pdf.

    4. Completed withdrawal forms will be retained by the instructor's or participant's business unit Learning and Education Function and a copy will be sent to the CDS point of contact for that leadership course.

  3. Late arrival or early departure - leadership programs are most effective when the classroom is filled for the entire program with participants from a cross-section of functions. Classes are structured so the time is filled with lessons integral to the student's development. Late arrival or early departure undermines the participant’s learning experience and is disruptive to the class in general. Prior business unit approval is required and all program requirements for successful course completion must be met.

  4. Once instructors and participants are confirmed for a class, they receive reporting instructions containing travel codes, hotel and transportation information along with other instructions to help them prepare for the class. It is important that they follow the directions in the reporting instructions especially those concerning hotel accommodations and pre-class work, otherwise this could impact pre-arranged benefits by the hotel for all participants and instructors.

    1. Instructors and participants must make hotel reservations by the date indicated in the reporting instructions.

    2. Instructors and participants must provide the name given for the block of rooms to the hotel at the time reservations are made.

    3. Participants must complete any pre-class assignments. Failure to do so jeopardizes the learning outcomes of the class and affects the other class participants.

Training Leadership Instructors
  1. Leadership and Cross-Functional Training (LCF) is responsible for training all IRS leadership instructors.

  2. Fundamental Management Skills, Treasury Supervision 101: Leadership is a Choice, Leading Teams, and Frontline Leader Readiness Program rely on an internal leadership instructor cadre subdivided by program. An instructor can be a member of more than one cadre.

  3. Those interested in becoming a leadership instructor apply in response to a solicitation from the Human Capital Office. Selections (nominations) are made by the applicant's operating division following a review and evaluation of the submission (or application).

  4. Membership on the cadre is contingent on meeting certain criteria. Cadre members must:

    1. Have completed Classroom Instructor Training or have equivalent experience;

    2. Be a current manager (at any level) or be a non-bargaining unit employee with significant past management or organization development experience;

    3. Have successfully completed a Leadership Instructor Training session; and

    4. Be certified to instruct a program following a probationary period.

  5. If a non-bargaining unit instructor converts to a bargaining unit position, he/she must be placed in “inactive” status until such time that he/she reverts to non-bargaining unit status.

  6. IRM 6.410. provides general training requirements for all IRS instructors.

Evaluating Leadership Instructors
  1. Individual instructors are evaluated in several ways:

    1. Class participants offer feedback to instructors by way of the Level 1 class evaluation form completed at the end of each class. Narrative comments can be made about each instructor and a numerical rating (1 to 5) can be made for the instructor team.

    2. New instructors are evaluated on platform skills formally by Centralized Delivery Services (CDS) using Form 12088. A rating of Exceeds, Meets, or Needs Improvement is assigned. The individual completing this type of evaluation is trained in Evaluating Instructors (ELMS 15378). New instructors are also evaluated on technical skills by lead instructors using the Leadership Technical Instructor Evaluation Form approved for front line leadership courses. This completed form will be submitted to CDS and attached to Form 12088.

    3. Experienced instructors are evaluated by lead instructors using the Leadership Technical Instructor Evaluation Form approved for front line leadership courses.

  2. Leadership Lead Instructor Responsibilities:

    1. Lead instructors are encouraged to attend Course 15378 (Evaluating Instructors) to enable them to recognize effective instructor behavior and to provide effective feedback.

    2. Provide written and oral feedback, delivered in behavioral language using specific examples, to individual instructor team members on his or her performance. This includes the prep week and classroom instruction. The lead instructor will also provide the written feedback document to the Leadership and Cross Functional (LCF) program manager for the specific course taught.

    3. Use the approved Leadership Technical Instructor Evaluation and Feedback Form (in fillable pdf format) at: http://hco.web.irs.gov/pdf/Leadership%20Technical%20Inst%20Eval%20Form.pdf.

    4. Share the evaluative feedback with the instructor. The lead instructor will forward the completed evaluation form to the LCF program manager for that leadership program. The program manager will forward the information to the instructor’s leadership training coordinator and will create and maintain a file on each instructor. Instructors who do not receive full endorsement from the lead instructor will be flagged for additional attention during the next class they teach. Lack of improvement during that second class could result in removal from the instructor cadre.

Measures and Reports

  1. The following measures and reports are addressed:

    1. Timeliness of Training

    2. Slot Utilization

    3. Program Reports

Timeliness of Training
  1. One of the Human Capital Office (HCO) Business Plan measures is to track the timely completion of new manager training at the front line, department and senior manager levels. The Learning and Development Executive Council (LDEC) established Attendance Requirements and Guidelines for attending IRS leadership critical courses. When new managers are selected at the front line, department and senior levels, they are assigned a leadership training curriculum that must be completed within twelve months to be considered trained timely. The timeliness of training measure is an important one: It is reported the data to the Commissioner and to the IRS Oversight Board, among others. Following are the courses that are measured and tracked:

    1. Treasury Supervision 101: Leadership Is A Choice (TS101)

    2. Senior Manager Course (SMC)

  2. Additional information regarding attendance requirements and guidelines for attending IRS leadership critical courses is available at: http://hco.web.irs.gov/devtrain/LEAD/requireLeadCurr.html.

  3. The tracking of timely completed new manager training and the identification of managers who have not completed required training timely or not at all is accomplished by Leadership and Cross Functional Training (LCF) maintaining a Timeliness of Training report. The report is generated by combining new manager promotion names and selection dates received from the Agency-Wide Shared Services (AWSS) Reporting Center bi-weekly report and training history information in ELMS. All report information is validated by the business units and the report is updated with any corrections on an annual basis.

Slot Utilization
  1. A slot utilization report is used to track participation rate for all leadership training to ensure leadership classes are filled to capacity for effective learning and optimum cost savings.

  2. Centralized Delivery Services (CDS) is responsible for pulling information from the Enterprise Learning Management System (ELMS) to generate the Slot Utilization Report. The report is generated quarterly and shared with LCF program managers.

  3. The formula for calculating the utilization rate is shown below:

    Example: Each Leading Teams class can have a maximum of 24 participants. During the quarter reviewed there were six classes with a total of 142 participants. To calculate the slot utilization:

    1. Multiply 24 (maximum number of slots per class) by 6 (number of classes completed during quarter) = 144

    2. Divide 144 by 142 (number of participants in completed classes) = 0.9861 = 99% (slot utilization rate)

Program Reports
  1. LCF program managers prepare briefing reports focusing on:

    1. Significant accomplishments and opportunities for improvement;

    2. Changes in programs that have been implemented;

    3. Identifying future improvements; and

    4. Any other key information.

  2. Program managers schedule and conduct the following briefings (*optional at discretion of Associate Director, LCF):

    1. Team Lead/Associate Director, LCF

    2. *Director, Leadership, Education and Delivery Services (LEADS)

    3. Human Capital Office

    4. *Learning and Development Executive Council

    5. Key business unit Point of Contacts

    6. Directors, Learning and Education

Leadership Resources

  1. Leadership training provides an array of online training, tools and resources that serve as both training and reference materials for just-in-time use by both new and experienced leaders.

  2. The following resources are available:

    1. Coaching and Mentoring website products and services are available to develop the critical skills and behaviors to enrich performance and competency at all levels of the organization. The site is filled with helpful hints, videos, and resources to help managers make the most of their coaching and mentoring relationships. The Coaching and Mentoring website can be accessed at: http://hco.web.irs.gov/apps/coach/.

    2. Human Capital Office (HCO) website provides human capital strategies and tools for recruiting, hiring, developing, retaining and transitioning a highly-skilled and high-performing workforce to support IRS mission accomplishments. Direct links to the HCO Divisions, the Workforce of Tomorrow and internal and external links for career resources, OPM guidance, policies and employee suggestion program are easily accessible. The HCO website can be accessed at: http://hco.web.irs.gov/index.html.

    3. iManage (access limited to management personnel) is a virtual community for IRS managers that contains targeted information, advice and interactive features to help them work more efficiently. The site is organized into four Communities of Practice that reflect the core responsibilities faced by managers at all levels. The iManage website can be accessed at: https://portal.ds.irsnet.gov/sites/iManage/SitePages/Home.aspx.

    4. IRS Learning Portal one-stop for Servicewide education and training resources. The portal can be accessed at: https://portal.ds.irsnet.gov/sites/irslearningportal/pages/default.aspx analysts and leaders.

    5. IRS Facilitator Cadre webpage provides information about the IRS Facilitator Cadre services, activities, and a link to the Facilitator Cadre Request Application at:http://hco.web.irs.gov/about/divisionspro/PRS/PSbranch/Facilitate/Index.html.

    6. Leader Self-Development Resources assist the manager with planning their own development. The Leader Self-Development Resources can be accessed at: http://hco.web.irs.gov/devtrain/LEAD/selfdev.html.

    7. Employee Self-Development Resources assist the manager with planning their employee's development. The Employee Self- Development Resources can be accessed at: http://hco.web.irs.gov/devtrain/LEAD/empres.html.

    8. Leadership and Cross Functional Training (LCF) develops IRS leaders through its corporate leadership development programs and leadership succession activities. Leaders are identified through the Leadership Succession Review (LSR) process and developed through the Leadership training curriculum to ensure IRS continues as an effective organization. LCF also manages other cross functional training programs for employees. The LCF website can be accessed at: http://hco.web.irs.gov/devtrain/LEAD/index.html.

    9. Leadership, Education and Delivery Services (LEADS) provides points of contact as well as business unit leadership points of contact on the LEADS “Who, What, Where?” site. The LEADS website can be accessed at: http://hco.web.irs.gov/devtrain/WhoWhatWhere/poc.html.

    10. Manager Support Resources provide both the new and experienced manager with the latest links, tools, tips and Quick Start Guides. Access Manager Support Resources at: http://hco.web.irs.gov/devtrain/LEAD/mgrsupt.html.

    11. New Manager Orientation Support Center (NMO) provides new managers, guides, tools and resources covering the basics of management, performance management, group controls, time and attendance, leadership development, systems help and new manager orientation resources for the department/senior manager. Access the New Manager Orientation Support Center at: http://hco.web.irs.gov/apps/leads/nmo.html.

    12. Leadership Self-Enrollment Support Center provides information and tools that allow new managers to select from available course offerings that meet their personal and workload needs. Access the Leadership Self-Enrollment Support Center at: http://hco.web.irs.gov/devtrain/LEAD/elmssuptctr.html.

    13. Leadership Skill Building Webinars HCO LEADS sponsors an annual series of live, interactive webinars with cutting-edge thinking in leadership featuring the most recognized and sought-after IRS leaders. Access the Leadership Skill Building Webinars at: http://hco.web.irs.gov/devtrain/LEAD/leadWebinars.html.

    14. Learn and Lead 24x7, the IRS Learning and Leadership Development Site at: http://learningtreas.skillport.com offers employees user-friendly online training, on-the-job support tools and other helpful resources. It has a powerful search engine designed to provide quick access to information to enhance business and technical skills and accelerate development.

    15. Succession Planning Program identifies and develops leaders to ensure IRS continues as an effective organization by providing strategic direction, talent pool identification and analysis and leadership development. It is a four stage process that provides identification of potential candidates for leadership positions and assesses current managers’ leadership readiness, in accordance with each Business Unit’s policy on participation. The program is based on the IRS Leadership Competencies and customized development planning. Additional information on Succession Planning can be accessed at: http://hco.web.irs.gov/devtrain/LEAD/leadsuccess.html.

    16. Leadership Competencies are the foundation for hiring, promoting, developing and evaluating IRS Leaders. Additional information about the IRS Leadership Competencies can be accessed at: http://e-learning.web.irs.gov/fourcomp/index.html.

Job Aids for Evaluating Instructors

Form 12088, Evaluation of Instructor Competencies can be accessed at: http://publish.no.irs.gov/getpdf.cgi?catnum=26483.

General Guidelines When Performing Instructor Evaluations can be accessed at: http://hco.web.irs.gov/pdf/guidelines.pdf.

Elements and Standards Guidance for Evaluating Classroom Instructors can be accessed at: http://hco.web.irs.gov/pdf/elemstandclassrm.pdf.

Elements and Standards Guidance for Evaluating VEC webcast Instructors can be accessed at: http://hco.web.irs.gov/pdf/elemstanivtinst.pdf.

Elements and Standards Guidance for Virtual (VI) Instructors can be accessed at: https://portal.ds.irsnet.gov/sites/irslearningportal/pages/default.aspx.

Form 10416 - Approval Request for Use of Off-Site Facilities

Exhibit 6.410.1-7 Form 10416 - Approval Request for Use of Off-Site Facilities can be accessed at:http://core.publish.no.irs.gov/forms/internal/pdf/f10416--2008-07-00.pdf.