Public Law

Executive Orders

OMB Budget and Procurement Guidelines

Level 1

Level 2

Level 3

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;

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

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

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

Coordinating and collaborating with SL&E; and

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.

Maintaining LEADS budget and monitoring Servicewide L&E budget;

Developing and issuing training policy and program guidance;

Maintaining the IRM;

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

Conducting training program research;

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

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

Managing the Servicewide On-the-Job Training program;

Managing the Servicewide Mandatory Briefings program;

Coordinating consolidated Servicewide training budget measures;

Analyzing Servicewide Training Budget; and

Managing LEADS communications Servicewide

Managing Servicewide leadership and leadership readiness programs;

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

Managing the Servicewide Geographic Leadership Communities (GLC) program;

Managing Treasury-initiated programs and assessments;

Developing and maintaining training and resources for analysts;

Coordinating Servicewide programs with other LEADS offices and customers;

Coordinating corporate Coaching and Mentoring programs and resources; and

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

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

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

Providing logistical support for training events held at CDS locations;

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

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

Updating ELMS records to document instructor certification;

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

Supporting delivery of cross-classroom Servicewide instructor training;

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

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

Locating training space in CDS locations;

Recording Level 2 evaluation data in ELMS; and

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

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

Coordinating the annual Servicewide Training Plan;

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

Managing the Servicewide Training Evaluation program; and

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

Implementing strategies for Servicewide knowledge management;

Coordinating Knowledge Management activities with customers;

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

Developing and maintain LEADS web pages and SharePoint sites;

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

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

Identifying and coordinating implementation of customer required systems enhancements;

Planning, testing and validating system enhancements;

Supporting web-enabled learning delivered through ELMS;

Researching and developing learning systems;

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

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

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

Performing strategic plan development to meet business customer needs;

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

Monitoring and maintaining all approved course development request forms;

Developing functional leadership learning content;

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

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

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

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

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

Performing training plan delivery planning with LEADS;

Developing, managing and monitoring training budget;

Developing Level 2 - 4 evaluations following TDQAS; and.

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

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.

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

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.

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

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

Developing the CPE program.

Require on-site assistance

Involve the detail or assignment of IRS personnel

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

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

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

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

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

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

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

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

Briefing LDEC on training plan status; and

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

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

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

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

Ensuring training requirements are entered into the Annual Training Plan;

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

Planning and funding delivery strategies.

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

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

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

Determine the focus of training development efforts.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Planning the training of new employees;

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

Identifying and remedying job performance weaknesses.

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

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

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

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

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

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

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

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

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

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

Providing an orientation to the task force event;

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

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

Assessments

Self-development

Career Learning Plans

Enterprise Learning Management System (ELMS)

CPA/Bar Review and out-service training reimbursement

Online training courses

Training travel

Reasonable Accommodations

Other training areas

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Comply with respective state requirements.

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

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

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

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

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

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

Expressed interest in instructing;

Demonstrated high standards of job performance and technical competence;

Demonstrated ability to communicate effectively;

Demonstrated success in leading and motivating others;

Experience or formal training in adult learning techniques, and

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

Non-bargaining unit employees;

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

NTEU instructor selections; and

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

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

Review available lesson materials when preparing to teach;

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

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

Ensure the technical accuracy of subject matter being taught;

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

Conduct learning activities in the class or in small groups;

Challenge the intellect of students when delivering course content;

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

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

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

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

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

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

Fulfill all the duties of a classroom instructor;

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

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

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

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).

Provide appropriate leadership, guidance and direction to Classroom Instructors;

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

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

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

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

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;

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

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;

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

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;

Evaluate work performance of team members;

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

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

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

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

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.

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

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

Maintain written documentation of trainee performance and counseling; and

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

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.

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.

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

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.

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

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.

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

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.

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.

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.

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.

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).

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

Office – An IRS business unit or functional operating division

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

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.

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.

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

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.

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.

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.

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.

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.

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.

IRM 6.410.1, Leadership and Education Policy

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

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

41 CFR 301.74, Conference Planning

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

IRM 1.32.4, Travel Card Program Handbook

IRM 1.32.6, Purchase Card Program Handbook

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

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

IRM 6.735.1, Ethics and Conduct Matters

Document 12011, Plain Talk about Ethics and Conduct

IRS Green Procurement Plan

Treasury Directive 12-70

National Agreement

The announced purpose is educational or instructional;

More than half of the time is scheduled for an organized exchange of information between presenters and audience;

The content of the event is relevant to improving individual/organizational performance;

Developmental benefits will be derived by attendance.

Event Cost Estimates- All Treasury Directive (TD) 12-70 business unit contacts and training event planners are required to use the Servicewide Travel Estimator (STE) for events with total estimated or reimbursed costs of $20,000 and above. The STE automates and standardizes the training and event travel cost estimate process as required by the Treasury Department. This standardization will reduce errors and time spent to prepare cost estimates;

Administrative costs, including indirect costs such as planning time;

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; and

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

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.

Speaker fees- A business unit must exercise extreme care and prudence when contracting for paid, outside, professional speakers. The costs need to be reasonable and the services of a speaker essential in order for the conference to achieve its desired goals. There must be no appearance of conflict of interest or bias when selecting a paid, outside, professional speaker.

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.

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.

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.

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.

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.

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.

Full support services for classroom training at the 14 CDS training sites through the CDS Onsite Centers of Excellence: Customers who conduct classroom training at one of the 14 CDS training sites receive full support; from pre-planning to on the ground classroom training support.

Remote support services for classroom training conducted at non-CDS training sites. When customers elect to conduct training at a non-CDS location, CDS will still provide certain training support remotely through its Online Center of Excellence.
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This remote CDS support for classroom training that is conducted in non-CDS locations includes but is not limited to: consultative planning; ELMS pre-class and post-class support; ordering training material and supplies; virtual instructor prep; and automated class opening videos.

New Manager Orientation (NMO) - ELMS Item 58658- provides the new manager with an overview of roles and responsibilities and identifies the variety of activities necessary during the first 30 days on the job. The NMO Support Center website is introduced along with Quick Start Guides to systems, resources for managing and developing employees, as well as information for the new manager’s own development as an IRS leader. This course should be completed prior to launching other required coursed.

Single Entry Time Reporting (SETR)-ELMS Item 15640- familiarizes the manager with SETR, the online system that enables accurate and timely input and transmission of time and attendance data to the National Finance Center for the generation of the employee’s pay check every pay period.

Employee/ Labor Relation Skills for Managers Online- ELMS Item 1535- introduces new managers to ER/LR matters and includes the topics: Researching the National Agreement; Formal (7114) Meetings and Union Notification; Grievances; Disciplinary and Adverse Actions; Time Administration; and Performance Management. This course should be completed within the first two months on the job and before FMS.

Management Aspects of EEO- ELMS Item 13466- covers diversity and inclusion, Special Emphasis Programs, prevention of discrimination and harassment and the EEO complaint process. The course should be completed within the first two months on the job.

Fundamental Management Skills (FMS)- ELMS Item 28662- covers transactional and administrative topics: Organizing Skills, Research Skills, Systems, EEO, Performance Management and ER/LR. This course should be completed within the first two months on the job.

FLRP Essentials - ELMS Item 29491- provides an intensive focus on the front line leadership competencies and prepares new managers for the classroom activities in Treasury Supervision 101. The content includes transition to management and leadership communication conversations, coaching, time management, leadership high performance teams and managing remotely. This course is required for new frontline managers who did complete a Frontline Leader Readiness Program prior to 2009.

Treasury Supervision 101: Leadership is A Choice (TS101)- ELMS Item 58658- introduces new managers to all 21 leadership competencies needed to engage in effective coaching and performance management. There is a special emphasis on: Adaptability, Communication, Teamwork, Partnering, Problem Solving and Technical Credibility. This course should be completed within six to twelve months on the job.

Leading Teams-assists managers in furthering their skills in building and leading teams. Participants develop concepts and skills for partnering and building more effective teams. Participants also learn to apply the concepts of personal engagement, team engagement, and team practices to create high performance/high fulfillment teams. This course should be completed within 12 to 18 months on the job.

The Senior Manager Course (SMC) - provides mid-level managers (new department and senior managers) with an intensive focus on the senior leadership competencies that comprise the significant skills needed to effectively perform at the senior level. It is a highly experiential program that explores the impact of individual behavior on team success and demonstrates the critical role effective leadership skills play in implementing strategic plans.

Leading Strategic Corporate Change and Transition- This is a highly interactive, experientially based course. Case studies are used throughout the course which participants must dissect and apply to their operational experiences. A simulation is also included and threads through the entire course. Participants are teamed up to experience the simulation in sub-groups and then debrief their learning across the teams in the class. Tools and templates are provided to participants for their use back on the job. Participants have opportunities to practice using the tools in their real-life simulated transitions that they will be required to implement and manage during the course. Course instruction is provided by an external non-IRS vendor.

It is to be used only for W&I seasonal/cadre managers who support filing season (primarily located in Accounts Management and Submission Processing).

The local organizations will schedule the classes to fit their schedules.

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.

Participants will be scheduled.

Certified LCF instructors will be used.

Approved instruction will be followed except as noted in the W&I Seasonal and Cadre Front Line Manager Training Outline.

LCF will establish separate ELMS numbers for these classes so they can be differentiated from the cross-functional programs attended by permanent managers.

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.

Classes not yet started - The decision to cancel classes will be made as far in advance as possible. That decision will be made by the LCF Associate Director, in consultation with the program manager. After the decision to cancel is made, the LCF program manager will work in conjunction with the CDS leadership point of contact to send messages to instructors, participants and their managers. CDS will also send an ELMS notification canceling the class. When possible, the program manager will attempt personal contact with the instructors and participants.

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.

The business unit, in collaboration with CDS, is responsible for finding a qualified replacement for anyone who withdraws.

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.

Completed withdrawal forms will be retained by the instructor's or participant's business unit Learning and Education Function and a copy will be sent to the CDS point of contact for that leadership course.

Instructors and participants must make hotel reservations by the date indicated in the reporting instructions.

Instructors and participants must provide the name given for the block of rooms to the hotel at the time reservations are made.

Participants must complete any pre-class assignments. Failure to do so jeopardizes the learning outcomes of the class and affects the other class participants.

Have completed Classroom Instructor Training or have equivalent experience;

Be a current manager (at any level) or be a non-bargaining unit employee with significant past management or organization development experience;

Have successfully completed a Leadership Instructor Training session; and

Be certified to instruct a program following a probationary period.

Class participants offer feedback to instructors by way of the Level 1 class evaluation form completed at the end of each class. Narrative comments can be made about each instructor and a numerical rating (1 to 5) can be made for the instructor team.

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.

Experienced instructors are evaluated by lead instructors using the Leadership Technical Instructor Evaluation Form approved for front line leadership courses.

Lead instructors are encouraged to attend Course 15378 (Evaluating Instructors) to enable them to recognize effective instructor behavior and to provide effective feedback.

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.

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.

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.

Treasury Supervision 101: Leadership Is A Choice (TS101)

Senior Manager Course (SMC)

Multiply 24 (maximum number of slots per class) by 6 (number of classes completed during quarter) = 144

Divide 144 by 142 (number of participants in completed classes) = 0.9861 = 99% (slot utilization rate)

Significant accomplishments and opportunities for improvement;

Changes in programs that have been implemented;

Identifying future improvements; and

Any other key information.

Team Lead/Associate Director, LCF

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

Human Capital Office

*Learning and Development Executive Council

Key business unit Point of Contacts

Directors, Learning and Education