This section discusses the role of the NCITA in training and preparing CI employees for their positions. The particular training programs discussed in this section are as follows:

These procedures apply to IRS CI employees and employees of other business units who work with CI on joint projects.

The Office of National Criminal Investigation Training Academy (NCITA).

NCITA is the program office responsible for overseeing the training process of CI employees.

In support of the overall Internal Revenue Service and Criminal Investigation missions, the National Criminal Investigation Training Academy (NCITA) is dedicated to fostering the highest levels of professionalism and ethical behavior throughout the Criminal Investigation workforce. This is accomplished through planning, organizing, coordinating and delivering a full range of world-class learning and educational products and programs that include basic training, advanced training, use of force training, leadership development training and international training. The overall goal of the various training programs that NCITA supports is to improve CI's individual and organizational workforce performance through the incorporation of the CI Guiding principles.

See IRM 9.1.2, Authority, and IRM 9.1.1, Mission.

The Director, NCITA is responsible for the policy related to this annually published IRM.

The table lists commonly used acronyms and their definitions:

A special agent who completes instructor assignments at the NCITA, will be allowed to choose a vacant POD for assignment after completion of his/her rotational assignments. If a vacancy exists, generally his/her request will be honored

The NCITA rotational assignments in Glynco, Georgia, are NCITA instructor teaching NCITA classes and instructor for the FLETC. The minimum term for these assignments is three years.

A special agent who completes one of these rotational assignments will be reassigned to a non-management, GS-13 field special agent vacancy at the conclusion of his/her assignment. A special agent may choose a new location from the list of CI PODs maintained by NCITA; or, if preferred, he/she will be allowed to return to his/her previous POD barring a valid business reason (i.e., POD to be closed). The Associate Director, Planning and Strategy, will be advised of the selected location. The Deputy Chief, CI, must concur if an agent’s choice cannot be accommodated.

Agents rotating out of NCITA should contact the CI relocation coordinator, Office of Finance (CI:S:F) for the latest relocation policies to ensure they are fully aware of their entitlements and any current program restrictions.

To initiate a reassignment under this program, the gaining SAC’s field office should submit a PAR within HR Connect, to the Cincinnati Employment Branch. The following comment should appear in the Remarks section: Reassignment and NCITA relocation for SA Xxxx Xxxxx.”

These reassignments will be completed prior to utilizing the VOPP to fill vacancies. Please note, however, that all other required programs, such as, CTAP, PPP, PC, and hardship transfer requests must be cleared before any reassignment action is taken

Management must ensure relocation expenses are authorized for moves to and from rotational assignments at the NCITA.

A pre-basic orientation is conducted during the 3 days prior to the start of CITP. This orientation includes such topics as standards and expectations, IRS-CI organization, ethics and integrity, core values, diversity, prevention of sexual harassment, professionalism, and an introduction to the ASPIRE (assess, set goals, plan, implement, review, and evaluate) model. All administrative personnel matters are covered in this phase of training.

The CITP course is designed by the FLETC. The course educates trainees in various Federal law enforcement skills, including the fundamentals of criminal law, constitutional law, the rules of evidence and criminal procedures, trial practices, investigative techniques, vehicle operation, non-lethal control techniques, and firearms.

Satisfactory completion of CITP is a prerequisite for SAIT. Unsatisfactory performance in CITP will disqualify the individual from further special agent training. The course may not be repeated unless the failure to complete it was due to a medical problem or personal emergency. Repetition of the course requires the approval of the Director, NCITA, and concurrence of the Director, Strategy.

Special agents who have transferred from other enforcement agencies and have satisfactorily completed CITP need not repeat this training, unless their attendance is required by the Director, NCITA.

During SAIT, students will learn how to investigate the specific violations of Federal law under CI’s jurisdiction.

A detailed evaluation of the trainee's performance in all segments of recruit training will be sent to the trainee's respective field office management upon successful completion of SAIT. Satisfactory completion of SAIT is required to retain employment as a special agent. Repetition of the course will be allowed only in the case of a medical problem or personal emergency, and only upon the approval of the Director, NCITA and the concurrence of the Director, Strategy.

The purpose of the on-the-job training (OJT) program is to provide newly trained special agents the opportunity to develop investigative skills by applying the knowledge learned in CITP and SABT while encountering the challenges present in a real-life situation. The special agent OJT program is designed to provide new special agents meaningful work assignments and assistance toward reaching a professional level of competency as quickly and efficiently as possible. The program requires that:

On-the-job training is directly related to investigations and consists of a series of objectives to be completed by the special agent under the guidance of the SSA and an OJI. The objectives and guidelines for conducting on-the-job training and the training progress record are contained in the SABT Overview and On-the-Job Training Progress Record which are located on the CI Connections/NCITA Web site.

On-the-job training begins as soon as a special agent successfully completes SABT. The special agent should initially be assigned relatively simple investigations using a specific item method of proof. The assignment of an investigation involving an indirect method of proof requires the OJI to work more closely with the special agent and provide more guidance than normal. This additional support should continue until the special agent has progressed to the point that additional help is no longer necessary.

The OJT will be completed when the objectives in the training progress record have been accomplished and the special agent has demonstrated to his/her OJI and SSA that he/she is capable of working independently. Although there is no rigid time limit set for the completion of OJT, the first 10 objectives in the training progress record are to be satisfactorily accomplished before the special agent is eligible for promotion to grade GS-12 (or the next higher grade for an IRS employee who has reached GS-12 at the time of transfer into CI).

Field offices will normally conduct CPE on a biannual schedule and may only have a formal CPE every other year (off-site or otherwise).

Finalized CPE topics are posted in e-Library and include guidelines for the presentation of the training material (e.g., mandatory topics, hours of training, etc.).

An off-site CPE is defined as one taking place at a venue within the geographical confines of the field office’s boundaries but outside of the SAC’s office commuting area.

The Chief’s office will issue a memorandum each year specifically identifying which field offices are authorized to have a CPE in order to factor budgetary restrictions into the decision process. In rare instances, the Chief/Deputy Chief, CI can approve a CPE location outside of the geographical boundaries of the field office (for example, where two field offices combine to conduct a joint CPE as a cost saving measure.

The use of IRS training space is required, if it is available. The IRS Training Room Information Management System (TRIMS) http://trims.web.irs.gov/login.asp program will assist in locating training space throughout the IRS Centralized Delivery Services (CDS) sites.

If no IRS training rooms are available, the field will follow the procedures for requesting off-site facilities outlined in the Deputy Commissioner’s August 21, 2002 memorandum, Guidelines for Holding Off-Site Meetings; the November 4, 2003 memorandum from the Deputy Commissioner for Operations Support, Off-site Meetings; and Internal Revenue Manual IRM 6.410.2, Leadership and Education, Selection of Locations and Facilities for IRS Off-Site Training.

Perception must always be a consideration by IRS managers and executives when planning off-site meetings. Under no circumstances, regardless of relative cost, availability, or other considerations, should meetings be held in locations that might be considered "resort" locations.

A cost comparison of three cities, with one city being the SAC’s/Headquarter's office location, will be prepared. Include all costs, including GOV trip changes, meeting room and equipment rental, speaker costs, and light refreshments. The IRS Travel Manual only authorizes light refreshments up to 25 percent of the daily M&IE, so please stay within these guidelines. Requests for light refreshments must be approved by the Director, Finance as per the CI Financial Guidelines.

If a proposed session will cost more than $100,000, a memorandum must be prepared to the Deputy Commissioner of Operations Support, for the CI Chief’s signature, with a description of the meeting, options for meeting locations, and any associated cost information.

The HQ Director/Director, Field Operations should concur and approve the memorandum before submission of the CPE request.

The three non-government facilities will be documented on Form 10416, Approval Request for Use of Off-Site Training Facilities.

The name of the meeting/training, dates, cost comparison, Form 10416, memorandum (if over $100,000), and a statement regarding the unavailability of IRS space, will be submitted to the Leadership Training Program Manager in the CI Talent Management office.

After the Talent Management office review, the package will be returned to the originator for forwarding to the HQ Director or Director, Field Operations for approval. However, if the request exceeds $100,000, the Talent Management office will send the package to the Director, Strategy who will coordinate the approval with the offices of the Chief, CI and the Commissioner.

No employee is authorized to sign a binding contract with a hotel. The SAC/Director can sign and issue a Letter of Intent.

Attendees within commuting distance of the approved site may be authorized to stay overnight to ensure maximum participation. Approval must be received, in writing, from the delegated approving official. For more information, see IRM 1.32.1 (subsection 1.32.1.2) of the IRS Travel Regulations.

If an office plans to request the participation/attendance of the Chief’s office, the Director, Field Operations/Director’s office will send all requests via e-mail to the Staff Assistants to the Chief and Deputy Chief, CI, and provide the following information:

Headquarters Finance will provide funding for all CPE sessions. Forward an estimate of required CPE funds to the Chief, Budget Execution Unit, no later than 60 days prior to the CPE.

Live fire training is to use qualification courses of fire in addition to tactical shooting drills to foster agent’s skills, confidence and proficiency in dealing with lethal use of force incidents. The focus of this training is to use static and dynamic training to foster agents’ firearms skills, confidence and proficiency. This training can be conducted using live weapons and ammunition or non-lethal training weapons and ammunition (Simunitions, AirSoft, etc.). This training will consist of qualification courses for our various weapons as well as live fire drills and LMTS (beam-hit) scenario training.

Weaponless tactics training is to use interactive training to foster agents’ skills, confidence, and proficiency in dealing with unarmed subjects and unarmed assaults. Special agents will practice these techniques dynamically in flow drills and interactively in realistic scenarios. Emphasis will be placed on techniques that are instinctive and more versatile (e.g. using strikes and kicks to escape).

Team tactics training is to use interactive training to foster agents’ skills, confidence, and proficiency in conducting enforcement operations. Teamwork and safety are emphasized during this training and when conducting actual enforcement operations. This training consists of integrated drills and scenarios and can be conducted using non-lethal training weapons and ammunition (Simunitions, AirSoft, etc.), blank guns, or training weapons. Tactical movement of single and multiple cells and using contact and cover when dealing with subjects are the important concepts of this training.

As authorized in IRM 6.410.1, Learning and Education Policy, the IRS will reimburse employees for CPA, CFE and Bar examination review courses when the course content relates to the performance of the employee's official duties.

Administrative leave will not be granted to attend these examination review courses but may be granted for the purpose of taking the CPA, CFE or Bar examination.

State licensing agencies have varying continuing professional education requirements for those CPAs, CFEs and/or attorneys who wish to maintain their professional licenses. In recognition of the benefits of having special agents who hold these professional licenses, official time will be granted to special agents attending qualifying CPE as long as the training has a nexus to the special agent’s official duties, as required for all out-service training. Up to 32 hours of excused absence may be granted for attending those CPEs necessary to maintain professional licenses.

Subject to the availability of funds, CI field offices may pay the cost of qualifying out-service training or correspondence courses as long as they have a nexus to the special agent’s official duties. Travel outside the local commuting area would normally not be reimbursed if similar training which satisfies the applicable requirements is available in the local area.

Criminal Investigation will pay for the cost of CPExpress (CPA re-certification in an on-line course format) for special agents who hold professional licenses as CPAs.

Criminal Investigation will seek the concurrence of other operating divisions to allow special agents to attend training conducted by other operating divisions that qualifies for CPA, CFE and Bar re-certification credit.

The CPD program covers employee participation in activities, conferences, and training sessions sponsored by the following:

The opportunity to attend the annual conference/training session sponsored by the organizations cited in IRM 9.2.1 will be afforded to at least one person from each field office provided:

In order to be covered by the CPD guidelines, an organization must ensure that its activities are conducted in a manner that does not undermine the efficient and effective operation of the IRS. With respect to any specific request for permission to participate, the organization or requesting member must also demonstrate that the IRS will derive a benefit from providing support to, or permitting employees to participate in, those activities sponsored by the organization. In addition, the organization must:

Management should ensure that an employee’s attendance at an activity/event would benefit the IRS or CI either directly or indirectly. In determining whether CI will derive a benefit in any specific instance, management may consider, among other things, the goals, objectives, and overall mission of the organization pursuant to CI's mission and programs. When the event is a charitable or athletic activity, participation is limited to the approved activities set forth in the Physical Fitness Program or those that demonstrate prowess with a law enforcement tool (e.g., pistol, shotgun, automobile, etc.)

Employees may not be authorized funding, nor be excused from duty, to participate in events sponsored by organizations that fail to meet the eligibility standards cited above.

Employees will be granted official time to attend conferences and meetings when they are designated as the IRS or CI representative at these activities. Examples of covered persons are:

Employees attending an activity in an official capacity will not have the time charged against their personal development hours nor to personal leave and:

Some situations may warrant granting official time only for the periods of the activity when the employee is specifically representing CI or the IRS rather than granting official time for the entire event. Employees receiving official time may request annual leave or leave without pay (LWOP) for periods not covered by official time.

Travel and per diem expenses will be paid when the employee is traveling on official duty. Employees attending an authorized activity under this provision must have out-service training approvals or authorization for program travel. Employees who are not on official duty for the entire event/activity are not entitled to use a GOV for the trip.

A limited amount of training funds may be allocated to employees attending conferences in other than an official capacity that are sponsored by the REOs. For a listing of the REOs see subsection 9.2.1.11.1. Criminal Investigation may not exceed one-half of one percent (.5 percent) of its annual training budget allocation in support of these attendees. In order for management to approve the expenditure of funds for attendance, it must be demonstrated the REO conference will provide training that will enhance an employee’s ability to perform his/her official duties or prepare him/her for other career opportunities. Attendance at a health improvement or athletic event may not be charged to training funds.

Decisions regarding the commitment of other resources, such as personnel to work on a committee planning a charitable event (the Law Enforcement Torch Run, etc.) or space to hold a meeting for a specialty group (e.g., NOBLE, WIFLE etc.), may be made by SACs and HQ Directors on a case by case basis.

Those employees who are not attending a conference or training seminar in an official capacity may be granted administrative leave to attend. Approved hours should be applied against the 16 hours in the employees’ personal development account.

Administrative leave for attendance at a conference, convention, seminar, meeting, or athletic event may be authorized only when all of the following criteria are met:

The SACs and HQ Directors are responsible for determining the appropriate use of administrative leave to be granted to an employee attending any such activity in a non-official capacity. This authority may be re-delegated to any manager. Managerial approval of administrative leave should be carefully weighed in light of workload considerations and the extent to which the agenda/activities meet the conditions listed above. The amount of administrative leave to be authorized must be justified by the benefits to be obtained by the IRS.

In some instances, it may be permissible to grant administrative leave to attend, but only for the portion of the conference/event that is related to law enforcement work, activities, skills sets, etc. Employees may request annual leave or LWOP to cover attendance at portions of an activity not covered by administrative leave.

Travel and per diem expenses will not be paid for employees who are not traveling on official duty. Expenses may be covered for certain work-related portions of an activity while other non work-related portions may not. Employees who attend an event/activity under split coverage (i.e., part of the event/activity is covered by official time and the other portion is attended on CPD or personal leave) are not entitled to use of a GOV for the trip.