6.410.1  Learning and Education Policy

Manual Transmittal

August 14, 2014


(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) IRM 6.410.1.2.10(8) - Editorial change made to include on-line course language.

(2) IRM 6.410.1.2.11 - Editorial change to include on-line course language.

(3) IRM 6.410.1.2.13 - Editorial change to include on-line course language.

(4) IRM 6.410. - Editorial change to add Enterprise Business Intelligence.

Effect on Other Documents

This IRM supersedes IRM 6.410.1 dated June 27, 2014, Learning and Education Policy.


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

Effective Date


Ronald D. Sanchez, Director, Leadership, Education and Delivery Services

6.410.1.1  (05-27-2014)
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

6.410.1.1.1  (05-27-2014)

  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. BU - 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 - 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 CD-ROM.

    5. Education - The study of specific bodies 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, 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” is contained in the Trainer's Toolkit (CD-ROM), Document 11000, Catalog Number 27426U and is available for ordering from Media and Publications. 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.

6.410.1.1.2  (05-27-2014)
Office of Personnel Management (OPM) Policy Guidance

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

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

  3. TDG puts into place flexible policies and strategic Government-wide advice and guidance to implement systems to support employee learning and development.

  4. TDG 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 Human Resource Leadership website under Policy Guidance. Links are available to various laws and policy documents http://www.opm.gov/HRD/LEAD/.

  6. website links include:

    1. Training Policy Handbook at http://www.opm.gov/policy-data-oversight/training-and-development/.

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

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

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

    5. OPM training and development Wiki at http://www.opm.gov/WIKI/training/MainPage.ashx.

6.410.  (05-27-2014)
The Training Policy Handbook - Authorities and Guidelines

  1. The Training Policy Handbook - Authorities and Guidelines, published by OPM, serves as a single reference to legal information impacting employee training. This handbook may be accessed through the OPM website at: http://www.opm.gov/hrd/lead/pubs/handbook/opmintro.asp.

  2. It 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. The Government Employees Training Act (GETA)

    2. Executive Orders

    3. Regulations

    4. Merit principles and equal employment opportunity considerations

    5. Comptroller General Decisions

  4. The information presented is general in nature and must be interpreted within the context of individual agency policies and circumstances. It is organized in two ways:

    1. The legal foundation for federal human resource development programs

    2. Legal references by subject area

6.410.1.1.3  (05-27-2014)
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

    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

    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.

6.410.1.1.4  (05-27-2014)
(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 also 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. In order 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. Classroom training will be utilized in situations when several employees need to acquire the same skills at the same time, or when classroom training is the most economical method of providing needed knowledge and skills. Each employee possesses a unique combination of expertise and training needs, and each will master job-related knowledge and skills at a different pace.

  4. Since classroom training has a limited capacity to address individual employee training needs, the Service must continue to promote the development and delivery of courses through non-traditional training methods such as e-learning as an alternative to classroom training, which will contribute to the IRS goal of becoming a learning organization. The IRS has an e-learning 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.

  5. Benefits from transitioning to e-learning:

    1. More consistency in training

    2. Just-in-time, just enough training

    3. Potential for prescriptive, customized training

    4. Competency development accelerated

    5. Travel time reduced

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

    7. Fewer training funds 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.

  6. Another 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.

6.410.1.1.5  (05-27-2014)
Learning and Education Governance

  1. The Learning anf Development Executive Council (LDEC)) will provide executive direction, oversight, and support for Servicewide learning and education programs in the IRS to meet the challenges of today as well as build and lead the organization of the future. This includes oversight of corporate learning and education strategies to improve learning related programs, products and services, and the identification and continuous development of leaders at all levels of the organization. To accomplish this, 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. Ensuring that training activities meet immediate and future needs

    2. Promoting new and innovative learning processes and solutions

    3. Ensuring appropriate metrics are established to assess the results of training and developmental activities and governing policies.

    4. Create a vision of leadership for the Service.

  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 body comprised of an executive from each BU to act on issues related to XR, as needed.

6.410.1.1.6  (05-27-2014)
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, set training policy and standards, and maintain and administer policy and guidelines for Servicewide Learning and Education (SL&E). This organization performs critical roles which include overall strategic planning through linkages to the education community, external partners, and councils and boards; identifies and provides technology enabled products that enhance individual employee performance and increase the range of effectiveness of learning activities; provides consistency and guidance in the development, distribution, and delivery of cross-functional training among and between all Embedded Learning and Education components; coordinates the delivery of all IRS training programs; conducts research and development; serves as a liaison with the Embedded Learning and Education components for special projects; redesigns existing curricula, not administered by an Embedded L&E component; establishes quantitative and qualitative measures that focus on customer satisfaction, employee satisfaction, and business results; and manages Servicewide contracts and partnerships.

  2. The mission of the BUs Embedded L&E functions is to design, develop and evaluate course content required to meet the BU learning needs, using the TDQAS process. BU 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 and Centralized Delivery Services (CDS). The BU 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 BU Embedded L&E staff works with the LEADS organization to ensure that specific business goals and objectives are met. BU 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 roll-out 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

6.410.1.1.7  (05-27-2014)
IRS Leadership, Education and Delivery Services (LEADS) Organizational Structures

  1. The Human Capital Office, Leadership, Education, and Delivery Services organization is organized with the following headquarters functions:

    1. Office of the Director, Leadership, Education and Delivery Services (LEADS)

    2. Learning Technology

    3. Program Administration

    4. Leadership and Cross-Functional

    5. Centralized Delivery Services

  2. BU's with Embedded L&E staff:

    1. Appeals

    2. Agency-Wide Shared Services

    3. Communication and Liaison

    4. Criminal Investigation

    5. Large Business and International

    6. Information Technology

    7. Small Business/Self-Employed

    8. Taxpayer Advocate Service

    9. Tax-Exempt and Government Entities

    10. Wage and Investment

6.410.  (05-27-2014)
Roles and Responsibilities of LEADS and Embedded Learning and Education (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 BUs Embedded L&E organizations can be found on their individual websites via the IRS Intranet.

6.410.  (05-27-2014)
Office of the Director Leadership, Education, and Delivery Services (LEADS)

  1. In collaboration with the Leadership Development Executive Council (LDEC), the Director, LEADS has oversight responsibility for setting policy for SL&E and has direct supervision of the four LEADS functions. 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

    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

6.410.  (07-31-2014)
Office of the Director, Learning Technology Office (LTO)

  1. The Director, LTO reports to the Director, Learning Education and Delivery Services (LEADS) and has the following roles and responsibilities:

    1. Managing Learning Management Systems (LMS) hardware and software, including the Enterprise Learning Management System (ELMS), Learning Content Management System (LCMS), and Enterprise Business Intelligence (EBI)

    2. Managing and coordinating implementation of LMS support

    3. Identifying and coordinating implementation of customer required systems enhancements

    4. Testing system enhancements

    5. Supporting internally developed web-enabled learning

    6. Researching and developing learning systems

    7. Coordinating with IT on IRS systems that interface with education systems

    8. Maintaining systems usability, system security requirements, accessibility and licensing requirements

6.410.  (05-27-2014)
Office of the Director, Program Administration

  1. The Director, Program Administration 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 maintaining the IRM

    3. Coordinating requests from external stakeholders (TIGTA, GAO, OPM)

    4. Conducting training program research

    5. Coordinating Servicewide policy issues with HCO Internal Management Documents (IMD) Program Coordinator

    6. Coordinating Contracting Officer Representative (COR) issues for LEADS and Embedded L&E

    7. Coordinating and managing appropriate legislative issues and items

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

    9. Managing the Servicewide Evaluation Program

    10. Managing the Servicewide On-the-Job Training program

    11. Managing the servicewide mandatory briefings program

    12. Managing the servicewide training approval process

    13. Managing servicewide employment programs including IRS College Credit Program and Learn and Lead 24X7

    14. Providing COR support to designated training programs

6.410.  (05-27-2014)
Office of the Director, Leadership and Cross-Functional Training

  1. The Director, Leadership and Cross-Functional 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 process, including the Web Career Learning Plan (WebCLP) site

    3. Developing designated corporate cross-functional training programs, e.g., training and resources for administrative professionals, analysts, classroom instructors, on-the-job instructors and education professionals

    4. Coordinating servicewide programs with other LEADS offices and customers

    5. Coordinating corporate Coaching and Mentoring programs and resources

    6. Collaborating with business customers on Functional Leadership programs, as requested

    7. Coordinating activities of the Learning and Development Executive Council and the Talent Review Board

6.410.  (05-27-2014)
Office of the Director, Centralized Delivery Services (CDS)

  1. The Director, CDS reports to the Director, LEADS and has the following roles and responsibilities:

    1. Serves as point of contact and consultant for training planning and delivery matters for all BU customers

    2. Advises and assists BU with development and maintenance of a training schedule for classes delivered in classroom or virtual environment

    3. Orders course materials via the Order and Subscription Management System, Milestone or other special ordering processes

    4. Provides class supplies

    5. Updates instructor records in ELMS to document certification, observation/evaluation dates, deactivation, or reactivation

    6. Coordinates/conducts cross-functional instructor training for all delivery modes

    7. Certifies classroom and virtual instructors in partnership with BU technical reviewers

    8. Obtains the names of instructors designated to facilitate training classes from the BU customers

    9. Provides instructor support during preparation and delivery of training classes

    10. Conducts mid-course reviews for classes of 80 hours or more, or upon request

    11. Performs instructor sit-in observations and written evaluations using Form 12088, Evaluation of Instructor Competencies

    12. Works with BU or Embedded Learning & Education staff in delivering training programs and evaluating instructors

    13. Facilitates end of class Level 1 evaluations/surveys

    14. Inputs class information provided by the BU into ELMS to create the scheduled offering (class)

    15. Issues reporting instructions, including ELMS notifications

    16. Schedules/approves classroom training space via Training Room Information Management System (TRIMS) for CDS space and assists BU with locating non-CDS space as appropriate

    17. Arranges for hotel accommodations as required for training events

    18. Coordinates training room set-up

    19. Issues certificates for Continuing Professional Education (CPE) and, credit to Certified Public Accountants (CPA) for classes meeting criteria established by the NASBA

    20. Records Level 2 evaluation data as appropriate

6.410.  (05-27-2014)
The Learning and Education (L&E) Business Unit (BU) Embedded Function

  1. The L&E BU Embedded Function has the following roles and responsibilities:

    1. Performs strategic plan development to meet business customer needs

    2. Performs curriculum/content design, development evaluation and updates for all modes of learning events following TDQAS (i.e. classroom, Virtual Environment, IVT, DVD, etc.)

    3. Monitors and maintains all approved course development request forms

    4. Develops functional leadership learning content

    5. Secures and manages Subject Matter Experts (SMEs) on course development projects

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

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

    8. Pursues National Association of State Boards of Accountancy (NASBA) CPE/CPA accreditation for all appropriate technical courses

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

    10. Performs training plan delivery planning with LEADS

    11. Develops, manages and monitors training budget

    12. Develops Level 2 - 4 evaluations following TDQAS

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

6.410.1.1.8  (05-27-2014)
Learn and Lead 24X7

  1. Learn and Lead 24X7 is a searchable online library of topics that helps employees develop skills using a suite of Skillsoft products.

  2. Topics are presented in a variety of formats to meet individual learning style, including 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 computing

  4. Many Skillsoft courses are eligible for Continuing Professional Education (CPE) credits 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 athttp://learningtreas.skillport.com.

6.410.1.1.9  (05-27-2014)
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. In order 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

    5. Evaluate their learning outcomes

  3. Managers are responsible for assisting their employees in identifying developmental needs and in addressing those 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

    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 in order 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. Please see IRM 10.8.27.

6.410.  (05-27-2014)
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 Continuing Professional Education (CPE) will vary depending on the needs of the target audience.

  3. The scheduling of CPE is found in the annual training plan of each BU 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

    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.

6.410.  (05-27-2014)
Mandatory Briefings

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

  2. New employees have additional briefing requirements (e.g., Ethics 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. The Human Capital Advisory Council and the Learning and Development Executive Council serve as the governance boards for annual approval of new mandatory briefings and those delivered on an annual or biennial schedule. Approval will be based on documented business impact and legal mandates.

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

6.410.1.1.10  (05-27-2014)
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 additional information, see http://irweb.irs.gov/AboutIRS/ican/default.aspx. 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 the following links: http://www.eeoc.gov/policy/guidance.html, http://1step4ra.web.irs.gov and http://irap.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.

  2. 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.

  3. 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 utilize open-captioning (closed captioning when available at all sites receiving the broadcasts) for IVT and video training programs.

  4. BU Responsibilities:

    1. The BU 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: http://hco.web.irs.gov/about/divisionspro/wrd/IDO/index.html. The manager must request the equipment or services at least fifteen (15) 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:http://irweb.irs.gov/AboutIRS/ican/reasonable/request/sign/21688.aspx. 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.

6.410.1.1.11  (05-27-2014)
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.

6.410.  (05-27-2014)
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.

6.410.1.1.12  (05-27-2014)
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

6.410.  (05-27-2014)
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.

6.410.  (05-27-2014)
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.

6.410.  (05-27-2014)
Training State and Local Government Employees (SL&E)

  1. The Directors of Learning and Education (L&E) in the BU 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. SL&E 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)

6.410.  (05-27-2014)
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 Handbook

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

  2. All other requests for training materials are sent to either the Office of Disclosure or the Office of Privacy depending on the nature of the material.

6.410.1.1.13  (05-27-2014)
Training Plan

  1. The L&E Embedded staff is responsible for assessing the training requirements of their BUs 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.

6.410.1.1.14  (05-27-2014)
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 BU that cover a multi-year period

6.410.  (05-27-2014)
Annual Training Plan Determination and Execution

  1. Establishing funding and determining work plans is an annual process. As part of the process, BUs must include training in their work plans.

  2. Each year, the BUs will develop an Annual Training Plan based on a training needs assessment for the following fiscal year. Embedded L&E will meet with their BUs to determine their annual training resource requirements and submit their training plan to CDS.

  3. CDS will support each BU 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 BU Annual Training Plan and subsequent updates as they determine what training must be developed or revised each year.

6.410.  (05-27-2014)
Training Review Board

  1. The Training Review Board (Board) was established to conduct high level reviews of all planned training both internal and external to ensure training/events are mission critical and delivered in the most cost effective manner. After its review, the Board forwards a spreadsheet containing its recommendations to the Deputy Commissioner Operations Support (DCOS) with events recommended for approval.

  2. The Board supports the IRS in meeting the requirements of Treasury Directive12-70 to minimize event-related costs and ensure expenditures are properly reviewed, justifiable and necessary to fulfill the vision and mission of the IRS. To accomplish this, the IRS issued servicewide guidance on event-related spending and obtaining approvals which the Board uses to weigh approval recommendations.

6.410.  (05-27-2014)
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 BUs

    2. Distributing training funds in accordance with their BUs 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 BUs

    6. Planning and funding delivery strategies

6.410.1.1.15  (05-27-2014)
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

    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 with regard to 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))

    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 6.610.3.6.1, "Examinations for Professional Certification."

6.410.  (05-27-2014)
Acquiring Outservice 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.

6.410.  (05-27-2014)
SF-182 Process

  1. The SF–182, is used in requesting, approving, and certifying 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/Part1/Chapter2/Section45/IRM1.2.45.asp#

  3. Currently, the completion of the SF-182 form is a manual process. The form is available electronically (Catalog # 10411H, Rev. 12-2006) and may be downloaded from the IRS Publishing website at:http://publish.no.irs.gov/common.html. Instructions for completing the form are located within the electronic version found on the website. Beckley Finance Center (BFC) will accept electronically signed SF-182 forms.

  4. According to the policy memo on the Privacy Act Statement, dated February 11, 2004 "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 funding request in Integrated Procurement System (webIPS) must be prepared to request and certify the availability 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 a purchase order for the vendor. 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://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=F&itemb=12201http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=F&itemb=12201.

  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.

6.410.  (05-27-2014)
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 $3,000 or less. Micropurchases 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 $3,000. This includes a combination of split purchases equal to the $3,000 threshold.

  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 WebIPS, and reconcile the log entry when the transaction posts.

6.410.  (05-27-2014)
Convenience Check Program

  1. Where a vendor requires payment in advance of the training, within the micro-purchase limit, but does not accept the Purchase Card, a Convenience Check Program convenience check, or third-party draft, may be used. Lead-time for the Convenience Check Program approvals may range from a day to a week. In an emergency situation, a training request may be filled in one or two days.

6.410.  (05-27-2014)
Competitive Quotes

  1. A competitive quote is not required if the price quoted is considered reasonable and is $3,000 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.

6.410.1.1.16  (05-27-2014)
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.

6.410.1.2  (05-27-2014)
Curriculum Design and Development

  1. This subsection covers policy relating to:

    1. Training Development Quality Assurance System (TDQAS)

    2. Enterprise Learning Management System (ELMS)

    3. Identifying Course Development Projects

    4. Course Development Project Agreements

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

    6. Publishing Course Materials

    7. Technical Review of Course Materials

    8. Copyright Permission

    9. Disclosure Requirements

    10. Ethics and Privacy

    11. "Official Use Only" Classification of Training Materials

    12. Corporate Television Project Agreement and IVT Approval

    13. Using Task Forces

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

6.410.1.2.1  (05-27-2014)
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 contains "what to do" information described in the Trainer's Toolkit Document 11000 (Catalog Number 27426U, Rev. 3-99). The Trainer's Toolkit also contains detailed "how to do it" information, commonly referred to as the "Guidelines."

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

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

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

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

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

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

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

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

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

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

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