6.410.1  Learning and Education Policy (Cont. 2)

Administering Training Activities

Education Professionals and Instructor Development

6.410.  (05-27-2014)
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.

6.410.  (05-27-2014)
Utilizing Instructors

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

6.410.  (05-27-2014)
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 BUs 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.

6.410.  (05-27-2014)
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. “Preparation time” should be greatly increased in situations where an instructor is expected to “prep” for a training course without pre-existing training materials (such as an Instructor Guide or Participant Guide). In such cases, the instructor is actually performing “course design and development” rather than simple “prep”, and the “preparation time” should increase to approximately 12 hours of prep time for each hour of training the instructor is to develop/deliver.

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

6.410.  (05-27-2014)
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 Centra, 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

    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

    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

    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

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

6.410.  (05-27-2014)
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 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 BU.

6.410.1.3.5  (05-27-2014)
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 Interactive Video Training (IVT) 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 Classroom Instructor Training for Virtual Classroom, as applicable, and be evaluated during the initial teaching assignment(s). Other instructors should be evaluated as requested by the BU management or when deemed appropriate and feasible to ensure the quality of training in the IRS. BOD 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 Course 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 a 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 ascertain 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. 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

    • 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 Office Communicator, 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 BU. 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 BU 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 BU should consider removing the instructor from the instructor cadre.

6.410.  (05-27-2014)
Evaluation Procedures for On-the-Job Training

  1. An On-The-Job-Training (OJT/OJI) Instructor should be evaluated as outlined in the appropriate BU 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.

6.410.  (05-27-2014)
Maintenance of Evaluations/ELMS Input/Update

  1. Instructor cadre information must be updated according to the Enterprise Learning Management System procedures.

6.410.1.3.6  (05-27-2014)
Training Material

  1. CDS will order all training material.

  2. Document 6398A, The Training Publication Distribution System (TPDS) Course Catalog 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. Project Manager (PM) names and telephone numbers can be obtained at: http://spdchomepage.enterprise.irs.gov/Current%20SPDC%20Projects.htm.

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

6.410.1.3.7  (05-27-2014)
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

    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

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

6.410.  (05-27-2014)
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.

6.410.1.3.8  (05-27-2014)

  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.

6.410.  (05-27-2014)
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.

6.410.  (05-27-2014)
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 BU.

  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.

6.410.  (05-27-2014)
Security Guidelines for Tests and Test Materials

  1. Tests, scoring keys, and test results data are confidential and must be safeguarded 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.

6.410.  (05-27-2014)
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.


    The grade entered into ELMS when a learning event is recorded will display on the Learning History reports.

6.410.1.3.9  (05-27-2014)
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 BU 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 BU.

  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 renominate 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.

6.410.1.3.10  (05-27-2014)
Attendance at 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). IRM 6.410. (12).

  4. Treasury Directive12-70 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.

6.410.  (05-27-2014)
Support for Employee Organization (EO) Conferences and Training Events

  1. Reserved

6.410.1.3.11  (05-27-2014)
Off-site Space for Training - Overview

  1. These guidelines are intended to 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.

6.410.  (05-27-2014)
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 BU 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 BUs 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 operating division, functional operating division, or other BU.

    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.

6.410.  (05-27-2014)

  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

6.410.  (05-27-2014)
Events Approval

  1. Criteria and Approval Process – Please refer to: http://hco.web.irs.gov/devtrain/PROGADMIN/TrDir12-70/TRDirindex.html 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 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, videoconferencing, 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. Administrative costs, including indirect costs such as planning time.

    2. Attendee travel and time costs, including both indirect costs, such as the employees’ time at the event and en route travel time, as well as direct costs, such as travel expenses paid directly or reimbursed by IRS to travelers. Travel expenses include transportation, lodging, meals and incidentals, taxes, and parking.

    3. Facility costs, such as room rentals, audiovisual expenses, computer/internet fees, copying fees, and light refreshment expenses. There may be charges for support or equipment, even at a government facility.

    4. 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.

    5. Speaker fees. An office 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.

    6. 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.

    • 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.

    To start the site selection process, the office 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, 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, BU executive approval is required. Additional guidance may be found in AWSS Procurement Policy and Procedures Memorandum 70.24, Acquiring Training, Meeting and Conference Space.

    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, CDS will contact the General Services Administration to determine the availability of other government space before assisting the office in identifying or researching privately-owned facilities. Non-government space that is available at no cost and meets the required space specifications will also be considered prior to researching privately-owned facilities.

    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 office also needs to let CDS know if it needs support for a training event so that CDS can plan 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.

  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, CDS can advise the office on:

    • Conducting cost comparisons

    • Negotiating with hotels for space and/or support

    • Procuring space and/or support

    • Handling the on-site logistics

    Using office requirements for the event, CDS also coordinates the hotel/facility search and assists in identifying three (3) alternate off-site facilities, if requested by the office. The office completes a cost comparison and prepares the justification to use the selected off-site location.

    At a minimum, the cost comparison must include consideration of the following:

    • 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 office 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 division commissioner or 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.

    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. CDS supports coordination 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 office 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 office also must maintain documentation of executive approval of the planning trip.

    The office 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. Procurement of an Off-Site/Non-Government Facility

    1. Upon receipt of the signed Form 10416 from CDS, the office confirms site selection, obtains the required internal approvals (including those for the facility and the event), and secures the appropriate funding for the procurement of the off-site facility. The office secures funding either by providing funding codes to CDS at least four (4) weeks in advance of the event for CDS to prepare the webIPS request for a purchase card transaction or by preparing the webIPS request internally for procurement actions exceeding the micro-purchase limit of $3,000. The office is responsible for negotiating with the facility (including for event support), paying all costs, and ensuring that it follows all purchasing rules and requirements.

    2. If the office expects the site costs (e.g., room rental, audio/visual, refreshments) to be less than the micro-purchase limit, the CDS purchase cardholder may make the purchase, and CDS will provide and/or sign a LOI required by the facility to confirm IRS’ intentions.

    3. If the office expects the site costs to exceed $3,000, CDS will coordinate with the assigned Procurement POC, who will issue the appropriate contract vehicle and/or sign an LOI confirming the IRS’ intentions.

    4. IRS employees are prohibited from soliciting for upgraded sleeping rooms (e.g., suites, etc.) as a part of the site selection and LOI process. If no-cost upgrades are offered as a part of the hotel’s bid, BU executive approval is required. Additional guidance may be found in AWSS Procurement Policy and Procedures Memorandum 70.24, Acquiring Training, Meeting and Conference Space.

  9. IRS Employee Event Attendance

    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 to be attended by IRS employees or individuals invited at IRS expense or participating in events hosted by other organizations. Offices:

    1. Should limit 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. Need to consider 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-personal attendance at a conference.

    3. Should limit the number of employees attending a conference. Additionally, if a conference topic affects multiple offices, efforts should be made to ensure the widest cross-section of office attendance, instead of one office with multiple attendees.

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

    Employees attending events hosted by IRS or other organizations:

    • Must comply with Federal Travel Regulation and IRM travel requirements, including those governing the use of the travel card. 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 host or sponsor provides meals at 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.

    • 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).

  10. Centralized Delivery Services (CDS) Support Criteria

    For an event to be considered training for purposes of receiving full CDS support, the event must:

    1. Be a developed course designed to develop new skills or improve current skills to support the IRS mission; and

    2. Have an IRS-certified or approved instructor lead the event with an agenda or lesson plan/instructor guide/syllabus with lesson objectives; and

    3. Be included on an approved annual Servicewide training plan, with identified instructors, participants, and evaluations; and

    4. Provide credit for course completion in the Enterprise Learning Management System (ELMS); and

    5. Have (or will have) an established course number to record the training event in ELMS (with an exception for mandated ad hoc or Government-wide training initiatives where advanced planning was not possible); and

    6. Be documented that CDS space was unavailable or inadequate to support the event

    CDS coordinates qualified training events requiring procurement of off-site space or sleeping accommodations with the office and Procurement. This includes the hotel/facility search, obtaining quotes for space and equipment rental, and computing cost comparisons to identify the most cost-effective site.

    CDS also works with the office to determine the level of support needed at the training site. Accordingly, local CDS staff may be available to facilitate any physical support of the event, to include ensuring that the facility provides the contracted-for equipment and logistical support, coordinating the assembly of registration packets, and setting out supplies and handouts.

  11. Promotional Items

    An office 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.

  12. Record Keeping Requirements

    A. BUs (Event Sponsors/Owners) 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 guidancehttp://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.)

    • 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.

6.410.1.4  (05-27-2014)
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

6.410.1.4.1  (05-27-2014)
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 BU 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)

    2. Department Manager Readiness Program (DMRP)

    3. Senior Manager Readiness Program (SMRP)

      SMRP is a leadership development program designed to help individuals with potential for the senior manager level to strengthen their leadership competencies and supporting behaviors. The six administrative components of the SMRP are:

      1. Announcement and Selection
        Coordinated Service-wide announcements for SMRP will be made annually, one - two times per year based on BU demand projections. Announcements are BU specific.

        1. BU-specific lists of desired future positions and geographic locations can be included and used as part of selection to ensure succession plan needs are met.

        2. BUs will form their own interview panels and interview candidates applying for their SMRP program. Cross- BOD panels is an option should BUs wish.

        3. Final selections are made by the BUs.

        4. LSR ratings (leadership competencies and behaviors) are used for 50% of ranking, and BU specific technical competencies are ranked by the BUs and count for 50% of the ranking. (Criteria above is already established in MSP 2.0 process.)

      2. Curriculum and Course Content
        Senior Manager Readiness participants will attend the Leading Leaders Readiness (LLR) Course and will attend the two week Senior Manager Course when selected for a permanent senior manager position.

      3. Coaching and Mentoring
        A mentoring cadre for the Senior Manager Readiness Program will be created, to provide SMRP participants the opportunity to have a mentor. Participants may also be assigned a coach.

        1. Assigned mentor can be from within the participant’s BU or be cross-functional. The SMRP participant’s career interests and career path will determine if he/she has a functional or cross-functional mentor.

        2. BUs may assign participants a coach from within their BU as needed. Training for coaches will be through self-study or virtual sessions.

        3. 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)
        BU Executive Champions retain responsibility for developmental assignments for their SMRP participants. Participants must have executive approval before accepting a developmental assignment.

        1. BUs are encouraged to identify developmental assignments and opportunities that do not require immediate business-unit-specific technical expertise. These assignments will be made available to program participants from other BUs 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 site will be available for BUs to post SMRP developmental opportunities. Use of the site is not required but encouraged. The site will be similar to the Executive Readiness (XR) Opportunities site.

        4. BUs are encouraged to leverage the Geographic Leadership Communities (GLCs) to assist in identifying local BU or cross-BU developmental opportunities for SMRP participants.

      5. Program Completion Criteria
        Required Program elements:

        1. Completion of the Leading Leaders Readiness course.

        2. Completion of one or more developmental assignments at the senior manager or equivalent level.

          • SMRP developmental assignments will total a minimum of 90 days.

          • Each developmental assignment must focus on development of leadership competencies.

          • For each developmental assignment, BUs will provide participants with clear expectations and feedback, and post completion to the tracking database.


            A tracking database will be available to all IRS BUs for tracking SMRP participants and graduates. The database will emulate the XR database design, adapting like components as they fit for the SMRP program.

        3. 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.

        4. Participants should complete program requirements within a year of their entry into the program.

          • At the option of the participant’s BU, program completion can be extended to two years.

      6. Participant Progress and Program Completion

        1. A tracking database will be available to all IRS BUs for tracking SMRP participants and graduates.

        2. The database will emulate the XR database design, adapting like components as they fit for the SMRP program.

        3. BU staff will be responsible for updating and ensuring the currency of their SMRP data.

        4. BUs will be responsible for querying the database regularly or quarterly, at a minimum, to monitor SMRP participant progress towards program completion.

          • BUs will take actions, as needed, to ensure participants successfully meet requirements and complete the program.

          • BUs 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.

6.410.1.4.2  (05-27-2014)
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

6.410.  (05-27-2014)
Front Line Manager Curriculum

  1. 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 courses in the Front Line Manager Curriculum are:

    1. New Manager Orientation (NMO) - an online tutorial new managers are expected to complete within the first week of reporting. The tutorial provides basic information and an introduction to the New Manager Orientation Support Center useful to the new manager in carrying out their responsibilities.

    2. Fundamental Management Skills (FMS) - is the first classroom training. It provides the basic day-to-day management of systems and people and is best completed within three months of reporting.

    3. Front Line Manager Course (FLMC) - introduces new managers to the leadership competencies needed to engage in effective coaching and performance management. This training is best completed between 6 and 12 months of reporting.

    4. Leading Teams - is best completed in a manager's second year in management as it assists managers in furthering their skills in building and leading teams.

  2. Additional information on each of these programs is available at: http://hco.web.irs.gov/devtrain/LEAD/leaddev.html.

6.410.  (05-27-2014)
Senior Manager Curriculum

  1. Following are the courses in the Senior Manager Curriculum:

    1. The Department Manager Course (DMC) - is a highly interactive leadership program for new campus department managers. This course is required within the first 12 months of reporting. It emphasizes personal style, leading change, creating a learning environment, and emotional intelligence through exercises and discussions. The learning experience provides an opportunity for participants to focus on a central leadership attribute, the ability to manage change and provides the tools and techniques necessary to achieve balanced leadership.

    2. The Senior Manager Course (SMC) - provides new 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.

    3. Leading Strategic Corporate Change and Transition (Under Development)

  2. Additional information on each of these programs is available at: http://hco.web.irs.gov/devtrain/LEAD/leaddev.html.

6.410.  (05-27-2014)
Executive Curriculum

  1. The Senior Executive Service (SES) Candidate Development Program (CDP) 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 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 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/devtrain/LEAD/leaddev.html.

6.410.1.4.3  (05-27-2014)
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

6.410.  (05-27-2014)
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 BU customers to determine the number and type of each leadership program to be scheduled for that upcoming fiscal year. The resulting schedules and BU slots are shared with each customer and finalized.

  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.

6.410.  (05-27-2014)
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.

6.410.  (05-27-2014)
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 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 VMS and e-mail 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.

6.410.  (05-27-2014)
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 45 days of the class start date must obtain written approval from his/her line executive and concurrence from the BU 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 BU, 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 BU 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 BU 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.

6.410.  (05-27-2014)
Training Leadership Instructors

  1. Leadership and Cross-Functional Training (LCF) is responsible for training all IRS leadership instructors.

  2. Fundamental Management Skills, Front Line Manager Course, 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 experience

    3. Have successfully completed a leadership instructor train-the-trainer (TTT) session

    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. Leadership instructor TTT sessions may be one of two types:

    1. A class devoted to instructing one particular leadership program or

    2. A general leadership curriculum TTT where participants learn about all programs and select two programs they wish to instruct

  7. IRM 6.410. provides general training requirements for all IRS instructors.

6.410.  (05-27-2014)
Evaluating Leadership Instructors

  1. Individual instructors are evaluated in several ways:

    1. Class participants offer feedback to instructors by way of the class evaluation form Level 1 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 as a whole.

    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. 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.

6.410.1.4.4  (05-27-2014)
Measures and Reports

  1. The following measures and reports are addressed:

    1. Timeliness of Training

    2. Slot Utilization

    3. Annual Program Reports

6.410.  (05-27-2014)
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 and senior levels, they are assigned a leadership training curriculum that must be completed within 12 months. This timeliness of training measure is an important one: we report the data to the Commissioner and to the IRS Oversight Board, among others. Following are the courses that are measured and tracked:

    1. Frontline Manager Course (FLMC)

    2. Department Manager Course (DMC)

    3. 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 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 BUs and the (HCO) report is updated with any corrections.

6.410.  (05-27-2014)
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 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 Leadership and Cross Functional Training (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)

6.410.  (05-27-2014)
Annual Program Reports

  1. LCF program managers prepare an annual briefing report 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 Director, LCF):

    1. Team Lead/Director, LCF

    2. *Director, Leadership, Education and Delivery Services (LEADS)

    3. Human Capital Office

    4. *Learning and Development Executive Council

    5. Key BU Point of Contacts

    6. Directors, Learning and Education

6.410.1.4.5  (05-27-2014)
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 University (access limited to management personnel) consolidates internal and external leadership training resources to make it easier for you to locate the training tools you need. The information is grouped by topic, competency and behavior to help you build the curricula you need. Access IRS U at: https://portal.ds.irsnet.gov/sites/iManage/IRSU/SitePages/Home.aspx.

    5. IRS Facilitator Cadre webpage provides information about the IRS Facilitator Cadre services, activities, and a link to the Facilitator Cadre Request Application. http://hco.web.irs.gov/about/divisionspro/PRS/PSbranch/Facilitate/Index.html.

    6. IRS University for Administrative Professionals is an Administrative Support Resource Center for Administrative Professionals. Designed to provide curriculum, CPE schedules and resources to, in part, reduce managerial burden by focusing on supporting managers, staff and managing the office. Access IRS U for Administrative Professionals at: https://organization.ds.irsnet.gov/sites/HCOIRSU/AP/SitePages/Home.aspx.

    7. 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.

    8. 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.

    9. 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.

    10. Leadership, Education and Delivery Services (LEADS) provides points of contact as well as BU 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.

    11. 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.

    12. New Manager Orientation Support Center (NMO) provides a welcome to 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.

    13. 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.

    14. 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.http://hco.web.irs.gov/devtrain/LEAD/leadWebinars.html.

    15. Learn and Lead 24x7 The IRS Learning and Leadership Development Site, at: http://learningtreas.skillport.com offers managers (and 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.

    16. 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, assesses every manager’s leadership readiness, 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.

    17. 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.

Exhibit 6.410.1-1 
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 Interactive Video Training (IVT) 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: http://hco.web.irs.gov/pdf/Elements&Stds(Virtual%20Inst).pdf.

Exhibit 6.410.1-2 
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://publish.no.irs.gov/getpdf.cgi?catnum=23186.

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