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Part 30. Administrative

Chapter 4. Personnel Administration, Training, and Equal Employment Opportunity

Section 8. Public Information (Speeches, Publications, and Teaching)

30.4.8  Public Information (Speeches, Publications, and Teaching)

30.4.8.1  (04-27-2006)
Policy

  1. This section sets forth the policy and procedures of the Office of Chief Counsel concerning speeches before public groups (including panel discussions), articles for public circulation, and teaching outside the Service. This section implements Government-wide and Treasury conduct rules, as well as rules set forth in the Internal Revenue Manual.

  2. This section applies to all personnel in the Office of Chief Counsel, and to all matters involving the Office of Chief Counsel, the Internal Revenue Service, or the Treasury Department. This section does not apply to academic submissions for non-publication purposes, such as masters theses, which do not disclose official or confidential information, nor does it apply to recruitment activities.

  3. The Service and Counsel encourage and authorize officials and employees to deliver speeches, participate in tax forums, and write articles for publication to the extent that such activities:

    • Promote taxpayers' understanding of their rights and obligations under the tax laws

    • Represent effective and efficient means of conveying particular information to the public

    • Are conducted in venues that create appropriate perceptions

30.4.8.2  (04-27-2006)
Definitions

  1. The terms public and publicly apply to any activity where persons who are not Treasury Department employees are present or where such persons will have access to written information presented in or resulting from such activity.

  2. The phrase involves the Office means any activity which:

    • Relates to or involves the responsibilities, programs, or activities of the Office

    • Draws upon data and information obtained from or through employment in the Office which has not been made public or which is not available to the public upon request

    • Involves cost to the Government in either money or time

  3. All speeches, publications, and teaching involving the Office that are undertaken as part of an employee's duties constitute official activities . All speeches, publications, and teaching involving the Office not undertaken as part of an employee's duties constitute unofficial activities .

  4. Division Counsel and Associate Chief Counsel (or their designees) are the authorizing officials for approval of the delivery of public speeches by employees under their supervision and teaching requests by such employees.

    1. The authorizing official for Deputy Chief Counsel immediate staff shall be the Deputy Chief Counsel.

    2. The authorizing official for a Deputy Chief Counsel and the members of the Chief Counsel's immediate staff shall be the Chief Counsel.

    3. With respect to all publications, the Associate Chief Counsel having primary jurisdiction over the subject matter shall be the authorizing official.

    4. The authorizing official for the Associates Chief Counsel and Division Counsel is the Associate Chief Counsel (Finance and Management). The Associate Chief Counsel (F&M) is also authorized to approve travel and travel vouchers, where appropriate, in connection with the approval of such requests. Where applicable, the Associate Chief Counsel (F&M) may authorize travel not at Government expense to the extent permitted by IRM 1.2.40, Delegation Order 189, Authority to Authorize Travel Not at Government Expense, (or successor order) in connection with the approval of such requests. The Associate Chief Counsel (F&M) is also authorized to act as the agency designee for purposes of making written determinations that the agency interest in having the official participate in a widely attended gathering outweighs the concern that acceptance of a gift of free attendance to such an event may or may appear to improperly influence the official in the performance of his official duties.

    5. The authority to approve in advance requests to speak, publish, or teach (and related travel and widely attended gathering requests) made by the Associate Chief Counsel (F&M) rests in the Deputy Chief Counsel (Operations), or, should that officer be unavailable or the office vacant, in the Chief Counsel.

30.4.8.3  (04-27-2006)
Authorization to Speak, Teach, or Publish

  1. Advance approval by the authorizing official is required to speak, teach, or publish an article, book, or other item on any matter that involves the Office.

  2. The sponsor of a program should not be advised by the requesting attorney that he/she is receptive to participate in the program until the requisite approval has been granted as required by this section.

  3. All publications must be approved by the Associate Chief Counsel having primary jurisdiction over the subject matter. Associates Chief Counsel will coordinate matters outside their primary area of responsibility.

30.4.8.3.1  (04-27-2006)
Principles and Standards for Authorization

  1. Invitations to speak should not be accepted from other than tax exempt organizations. Exceptions to this policy may on a limited basis be justified when the Service has a particular message to convey to a particular group and a speech is the most efficient method to convey that message. Chief Counsel personnel may not participate in meetings, seminars, or tax forums which appear to be sponsored principally for profit making purposes, regardless of whether the sponsor is a taxable business or a tax exempt organization.

  2. Requests for participation in conferences or seminars sponsored by other Government agencies or members of Congress will be afforded the same consideration as other requests. Each request should be considered on its own merit.

  3. Generally, approval to speak, publish, or teach will be given only to employees with expertise in the subject to be discussed, published, or taught.

  4. The use of confidential information obtained as a result of the employee's work within the Office will not be authorized.

  5. An employee engaged in an unofficial activity will not be authorized to make a pre-announcement of Office policy.

  6. Issues involved in or expected to be involved in litigation may not be discussed if the Office's position or the rights of taxpayers would be adversely affected.

  7. Authorizing officials approving speaking, publishing, or teaching requests should ensure that the positions taken by the requesting employee do not:

    1. Conflict with earlier pronouncements of the Commissioner or other high-ranking IRS or Treasury officials

    2. Result in a conflict of interest or the appearance of a conflict of interest

    3. Interfere with the primary official duties of the employee

    4. Give the appearance that the sponsor, publisher, or employer has a preferential relationship with the Office

    5. Give the appearance that information not available to others is being provided to a preferred group

    6. Give the appearance that the employee's official position is being used primarily to foster a private purpose

  8. Other factors to be considered include:

    • The subject matter of the activity

    • The cost involved to the Office

    • The nature and size of the potential audience

    • Where the activity will be held and any unfavorable publicity associated with the venue

    • Whether it interferes with the employee's job, such as by excessive absence or time devoted to the activity

    • Whether it would further the interests of the Office

    • The relationship of the sponsor to the speaker

    • Whether another person could effectively provide the information

    • The number of times that the speaker has been asked to speak

    • Whether the agency has approved similar engagements

  9. Requests will be denied in any case in which:

    • The Service would not benefit from the employee's participation or attendance

    • The efficient performance of the employee's duties would be impaired by reason of excessive absence or time for preparation

    • Unfavorable publicity could arise because of the location or facilities where the forum or program will be conducted

30.4.8.3.2  (11-28-2006)
Request for Authorization

  1. Any official or unofficial speaking (including panel discussions) or teaching request must be documented on Form 8175, Request to Present a Speech or Participate in a Panel, which can be found at http://publish.no.irs.gov/getpdf.cgi?catnum=61221. Any unofficial speaking, teaching or writing request must be submitted in writing and contain the following information:

    • The name, address and telephone number of the prospective employer or sponsor

    • Any relationship of the proposed employer or sponsor to the employee

    • Any relationship of the proposed employer or sponsor, if a business entity, to the Department of Treasury

    • A description of the employee’s anticipated duties

    • The proposed duration and number of hours involved

    • The nature and source of any compensation

  2. Requests from organizations for participation by Counsel employees in their programs should be in writing. Requests by employees for authorization to present a speech or participate in a panel discussion must be made on Form 8175. The original of the Form 8175, once signed by the authorizing official, should be given to the requesting employee, and a copy forwarded to the appropriate office for inclusion in the employee's Official Personnel Folder.

  3. In the case of a speech, a copy or outline of the proposed speech should be attached to the Form 8175, along with a copy of the request from the sponsoring organization. If participating in a panel discussion, the employee should attach a copy of the program agenda, if available, and a copy of the communication from the sponsor. Officials recommending approval of a speech or panel presentation should state whether:

    • Time spent in giving or preparing for the speech or panel presentation will interfere with the employee's job

    • The giving of the speech or the participation on the panel will further the interests of the Office

    • There is any possibility of a conflict of interest (including the relationship of the sponsor to the speaker)

  4. In the case of a publication, a copy should be attached to the transmittal memorandum.

  5. Each reviewing official should set forth reasons for recommending for or against approval.

  6. With respect to requests to teach, an estimation of the teaching capabilities of the employee should also be noted by reviewing supervisors both in terms of course content and classroom presence. Consideration should be given to:

    • Whether the entity in question is accredited and well thought of in the local community

    • The precise time the teaching will occur (e.g., Thursdays, 6:30 p.m.- 8:00 p.m.)

    • The compensation to be received (see CCDM 30.4.8.6(5))

    • The amount of preparation time required

    • The time period in which such preparation will be accomplished

      Note:

      An estimation of the teaching capabilities of the employee should also be noted by reviewing supervisors both in terms of course content and classroom presence.

  7. Teaching as an unofficial activity constitutes outside employment. Employees desiring to teach as an unofficial activity shall request permission by submitting the information outlined in paragraph (1). The original of the request should be given to the employee, and a copy forwarded to the appropriate office for inclusion in the employee's Official Personnel Folder (OPF).

  8. A separate request must be submitted for each speaking engagement, publication, teaching engagement, or panel discussion. Each presentation of the same material requires separate authorization.

    Note:

    Teaching the same course at the same school under the same conditions can be for an indefinite period and new requests need not be submitted.

30.4.8.4  (04-27-2006)
Review for Conformance

  1. While the content of a proposed speech or article for publication will not be subject to review for grammar, organization, or overall format, it will be scrutinized for conformance with the requirements of CCDM 30.4.8.3.1.7, with particular emphasis on possible conflict of interest and consistency with established Service and Treasury positions.

  2. In requesting approval for a book or article, the author should discuss in a transmittal memorandum to the authorizing official whether the Service has taken a position on any of the issues to be presented, and identify how the book or article may be in conflict therewith. This memorandum should be routed through the immediate and higher level supervisors of the requesting employee, for comment and recommendation, prior to submission to the authorizing official. Once the request is approved, the approving office is required to maintain copies of all pertinent correspondence.

30.4.8.5  (04-27-2006)
Disclaimers and Identification as Employee

  1. When a request to speak, publish, or teach as an official activity is approved, the employee may be identified as a Chief Counsel employee in any program, article, course announcement, or catalog connected with the activity. The Office retains the right to require a disclaimer that the views expressed are those solely of the employee, that they do not represent Office policy, and that the article or speech has not been reviewed by the Office for technical or substantive accuracy.

  2. When a request to speak, publish, or teach as an unofficial activity is approved, the employee may be identified as a Chief Counsel employee in any program, article, course announcement, or catalog connected with the activity. The introduction or identification of the employee must be accompanied by a disclaimer that the employee is writing or speaking solely for himself/herself and not for the Office.

30.4.8.6  (11-28-2006)
Remuneration and Expenses

  1. Should the expenditure of any government funds be necessary to engage in any of these activities, it is incumbent upon the authorizing official to determine that the expenditure of funds is reasonable in amount and that the funds are available.

  2. Except as provided below, no employee shall receive an honorarium or compensation for teaching, speaking, participating in a tax forum, or writing for publication related to their official duties. When an employee is assigned to participate as a speaker or panel participant on behalf of the Service at a conference or other event, the acceptance of an offer of free attendance at the event, including meals, shall be consistent with 5 CFR 2635.204(g). In addition, an employee who has been authorized in an official capacity to speak at, or participate in, a tax forum or continuing professional educational program may accept payment for and/or reimbursement of reasonable expenses for travel, lodging, and meals from an organization described in IRC § 501(C)(3) and from any state, county, or municipal agency subject to the authorization provided in CCDM 30.5.2, Travel Guidelines, http://publish.no.irs.gov/getpdf.cgi?catnum=29123.

  3. Expense reimbursement or payment will be limited to actual expenses not to exceed coach airfare plus necessary ground transportation, the cost of a standard single room at the forum site, and reasonable meal costs.

  4. The restrictions described above do not prohibit the acceptance of nominal courtesies normally extended in the spirit of hospitality. For example, an employee may accept modest items of food and refreshments, such as soft drinks, coffee, and donuts, offered other than as part of a meal.

  5. Compensation for teaching related to an employee’s official duties will not be allowed unless the compensation is for teaching a course requiring multiple presentations by the employee and the course is part of one of the following:

    1. The regularly established curriculum of an institution of higher learning as defined at 10 U.S.C. § 1141(a), an elementary school as defined at 20 U.S.C. § 2891(8), or a secondary school as defined at 20 U.S.C. § 2891(21)

    2. A program of education or training sponsored and funded by the Federal government or by a State or local government which is not offered by such institution of higher education, elementary school or secondary school


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