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Part 6. Human Resources Management

Chapter 410. Learning and Education

Section 1. Learning and Education Policy (Cont. 1)

6.410.1  Learning and Education Policy (Cont. 1)

6.410.1.2 
Curriculum and Design and Development

6.410.1.2.8  (03-12-2009)
Publishing Course Materials

  1. Materials will be published through the Media and Publications Division. The Media and Publications Division will make the decision to print and stock material or make available as print-on-demand.

  2. Development staff should consult a printing specialist in Media and Publications Division regarding the printing requirements for specific course materials. Team member information can be found at: http://publish.no.irs.gov/pubsys/training/team.html These requirements include:

    1. The type of binding to be used

    2. The number of training products (e.g. publications, CD-ROMs, videos) in the course and their size (number of pages)

    3. The number of copies needed to satisfy the target audience

    4. The cover design

    5. The date that the camera-ready/electronic copy of the course material will be received by Publishing Division

    6. The time frame for printing and warehousing

    7. The infield date

    8. Any direct distribution to the field (including addresses and quantities) Sample distribution list at: http://publish.no.irs.gov/pubsys/training/template.html

    9. Copyright limitations for commercially produced materials

  3. The forms required for publishing course materials are routed through the Embedded L&E office for approval and forwarded to Media and Publications Division. These forms are:

    1. Form 9123 (5-89), Course Catalog Listing, Catalog Number 11549Q

    2. Form 1767 (3-05), Publishing Services Requisition for Training Publications, Catalog Number 61490G

  4. The following paragraph must be placed on the front of the outside cover of all course materials: "This material was designed specifically for training purposes only. Under no circumstances should the contents be used or cited as authority for setting or sustaining a technical position. "

  5. Guidance on "Preparing Camera-Ready Copy" and "Sending Course Material to Publishing & Distribution Divisions " is found in Document 7059A, Catalog #15738Z. In addition, guidance for preparing electronic copy can be found at: http://publish.no.irs.gov/pubsys/training/training.html

  6. Document 6987, The IRS Mission Statement (Document 6987, Catalog #62293V) and the Ten Core Ethical Principles/Five Principles of Public Service (Document 9300, Catalog #10567C) are required to be in every printed training course book. When there are not printed course materials, they can be downloaded separately from the Order and Subscription Management System (OSMS). Both documents can be found at: http://core.publish.no.irs.gov/docs/pdf.

  7. Course materials and course numbers that no longer exist and/or have been updated, must be obsoleted from the publishing course catalog listing. Form 9123 (5-89), Course Catalog Listing and Form 1767 (3-05), Publishing Services Requisition for Training Publications are prepared to obsolete course materials and numbers.

6.410.1.2.9  (03-12-2009)
Technical Review of Course Materials

  1. Course materials must be reviewed by the BU for technical and procedural accuracy and completeness. Depending on the course, this review may include one or more of the following: the client, related IRM analyst, Chief Counsel, Disclosure, Financial Crimes Enforcement (FINCEN), and Labor Relations.

6.410.1.2.10  (03-12-2009)
Copyright Permission

  1. Copyrighted materials (books, articles, videos, etc.) may not be used without written permission from the publisher or author. If you know who the copyright owner is, (usually it is the publisher), you may contact the owner directly for permission.

  2. The U.S. Copyright Office provides copyright information in the publication "Copyright Basic" (Circular 1). The web site address for the Copyright Information Circulars is: http://www.loc.gov/copyright/circs/

    1. "Copyrighted" means that copies of protected material may be used or reproduced only with the consent of the copyright owner.

    2. Using copyrighted material without written permission may constitute an infringement of the owner’s rights, and failure to obtain copyright permission can lead to stiff legal penalties.

    3. The following materials may be protected by copyright: literary, musical, and dramatic works; pictorial and graphic works; computer programs and software; audiovisual works, motion pictures, and videotapes; and sound recordings.

    4. Government publications, audiovisual productions, and other materials prepared by Government employees, as part of their official duties cannot be copyrighted. However, if a copyrighted work is included in a Government publication, the copyrighted work remains protected, even though the rest of the publication is not.

    5. The use of material from a copyrighted work that infringed on earlier copyright, even with permission, is itself an infringement of the original copyright.

    6. When copyrighted material is used, written permission must be obtained from the copyright owner. Such permission must specifically include authorization to make any changes to the material. If a royalty must be paid, prescribed procurement procedures must be followed.

    7. The Assistant Chief Counsel, Office of Chief Counsel, can provide assistance in determining whether certain material is protected by copyright.

    8. When IRS contracts with a vendor for the development of training materials, the contract with the vendor should specify that the materials can be used and reproduced by IRS as needed.

  3. The "fair use" exception under copyright law allows a person to make limited use of copyrighted work without the copyright owner’s permission for the purposes such as criticism, comment, news reporting, teaching, scholarship or research, and upon a determination that the particular use is fair. 17 U.S.C. § 107.

  4. The fair use of a copyrighted work is not an infringement of copyright. Under this statutory exception, a determination as to whether a particular use is fair must be based on four factors:

    1. The purpose and character of the use, which takes into consideration the commercial or noncommercial use of the copyrighted work.

    2. The nature of the copyrighted work, which considers whether the copyrighted work is creative, factual, informational, or a combination thereof.

    3. The amount and substantiality of the portion of the work to be copied, which takes into consideration whether the portion to be copied is the heart or focus of the work.

    4. The effect of the copyrighted work’s potential market caused by the copying, including whether an unauthorized use of a copyrighted work reduces the demand for the original such that the potential market for or value of the copyrighted work is impacted.

  5. Examples of "fair use" could include:

    1) Musical jingle to open a class

    2) Downloading an internet graphic into a presentation

    3) Using a short film clip to illustrate a point or generate a class discussion

    4) Using a cartoon or comic strip to illustrate a point or generate a class discussion

  6. This exception to copyright law may be relied upon when a proposed use of a copyrighted work is appropriately determined to be " fair" given the specific facts.

  7. It is important to ensure that the fair use analysis produces a clear answer as to whether the exception would apply in a particular situation. If it does not produce a clear answer permission must be obtained to use the copyrighted work.

    Note:

    Proper care and judgment must always be used when applying the fair use act. Failure to do so may result in a copyright infringement suit against the agency. If there is any question or doubt, contact the Office of the Chief Counsel for guidance.

6.410.1.2.11  (03-12-2009)
Disclosure Requirements

  1. Disclosure is the practice of revealing personal or financial information concerning a taxpayer to any unauthorized person or organization. Disclosure may be made either orally or in writing.

    1. Every Internal Revenue Service employee is affected in the performance of his or her duties by laws governing confidentiality of records and information.

    2. The education community and functional areas must consider disclosure issues associated with potential training material and taxpayer, student, and instructor privacy matters.

    3. Training materials must be sanitized to ensure that no personal taxpayer information is released and no disclosure laws are violated.

    4. Questions about disclosure issues may be researched in IRM Handbook 1.3 Disclosure of Official Information Handbook or referred to your local Disclosure Office.

  2. Some forms of information that must not be disclosed are:

    1. SSN

    2. Taxpayer name

    3. Place of residence

    4. Occupation

    5. Place of employment

    6. Earnings

    7. Investment information

    8. Tax information

  3. Actual taxpayer tax information cannot be used in course materials. This information includes:

    1. Taxpayer entity

    2. Taxpayer tax return data

  4. It is forbidden to use actual tax return data, even if the entity information is sanitized. Using the raw numbers from an actual tax return, even with fictional entity information, is forbidden.

  5. All taxpayer and tax data used in course materials must be entirely fictional.

  6. When using the lists of American colleges and universities or U.S. counties to develop names in course materials, a Name Source Statement is included on the first page of the training publication: "The taxpayer names and addresses shown in this publication are hypothetical. They were chosen at random from a list of names of American colleges and universities as shown in Webster’s Dictionary or from a list of names of counties in the United States as listed in the United States Government Printing Office Style Manual."

6.410.1.2.12  (03-12-2009)
Ethics and Privacy

  1. Provisions of the Privacy Act of 1974 require privacy act statements on internal and external training forms which request personal information. Employees will be given Document 6403, Privacy Act Notice for Employee Development Activities, if a privacy act statement is not pre-printed on any training form which requires a privacy act statement.

  2. IRM Handbook 1.3 Disclosure of Official Information, the Freedom of Information Act (5 USC 552) and the Privacy Act (5 USC 552a) contain the instructions, guidelines and procedures necessary to fulfill our obligations under the Disclosure laws and may be used as a reference.

  3. IRS employees are committed to the principles of ethics and privacy in all decisions, actions, and relationships, both inside and outside the organization.

  4. Document 9300, Ten Core Ethical Principals/Five Principles of Public Service Ethics, Catalog #10567C, should be distributed in class (if not found in the training book) and presented to the students as the core ethical principles and principles of public service which IRS follows.

6.410.1.2.13  (03-12-2009)
Personally Identifiable Information (PII)

  1. When developing training materials, course developers must be certain not to include any Personally Identifiable Information (PII). PII is taxpayer information or any combination of information that can be used to uniquely identify, contact, or locate a person that could subsequently be used for identity theft.

  2. Examples of PII include, but are not limited to:

    1. Names

    2. Home addresses

    3. Social Security Numbers

    4. Taxpayer Identification Number

    5. Date of birth

    6. Home telephone numbers

    7. E-mail address

    8. Tax return information

    9. Credit Card information

    10. Bank account information

    11. Salary information

    12. Family information

    13. Biometric data (height, weight, eye color, fingerprints, etc.)

    14. Other numbers or information that alone or in combination with other data can identify an individual.

6.410.1.2.14  (03-12-2009)
Official Use Only (OUO) Classification of Training Materials

  1. All IRS training materials are available to the public under the Freedom of Information Act (FOIA) unless the material is classified " Official Use Only" .

  2. Published OUO materials should not be included in training publications, but rather distributed by instructors in class. If material must be included it must be clearly identified as OUO.

  3. In cases where vendors have access to OUO material, they must receive a special security clearance. Project Managers should contact the Contracting Officer’s Technical Representative (COTR) or Contracting Officer (CO) for further instructions.

  4. If course material is to be withheld from the public, Embedded L&E must recommend the "Official Use Only" classification and obtain concurrence from the Office of Governmental Liaison and Disclosure.

  5. Specific guidance is provided in IRM 11.3.12, Disclosure of Official Information - Classification of Documents, and IRM 1.3.12.4.5 Training Material. The following statement should be placed on the cover of OUO training material: Official Use Only: Certain pages of this book have been designated as "Official Use Only" . Requests from outside the Service for copies of this book are to be referred immediately to the local Disclosure Officer.

6.410.1.2.15  (04-24-2009)
Corporate Television Project Agreement and IVT Approval

  1. This information is intended to provide only general guidance. Specific roles and responsibilities may vary depending on the particular project.

  2. To produce videotaped course materials or to produce an Interactive Video Teletraining (IVT) program to be broadcast over the IRS satellite network, a corporate television project agreement must be prepared and submitted to the IRS TV Studio.

    Note:

    A copy of the Project Agreement may be found on the IRS Corporate TV web site at: http://tv.web.irs.gov/under"Client Services."

  3. The Corporate Television project agreement is signed by the head of the IRS television studio as the executive producer and by the appropriate business unit project manager.

  4. The components of a Corporate Television project agreement include:

    1. Program Type (live broadcast, Digital Video Disc (DVD) development, etc.)

    2. Program description (human resources, research materials, and high-level outline)

    3. Program training goals and objectives

    4. Audience profile

    5. Materials/Distribution

    6. Dates/Times

    7. Program framework (demonstration, drama, interview, panel discussion, moderator)

    8. Budget Information

    9. Personnel needed

  5. In a Corporate Television Project Agreement, the responsible employees and their contractual commitments are specified.

    1. The executive producer (Corporate Television) conducts initial concept meeting with the client, decides if Corporate Television will proceed with the project, and assigns the Producer/Director (PD) for the project.

    2. The PD (Corporate Television) produces and directs the project. Duties include pre-production, production, and post-production.

    3. The project manager (business unit project manager) serves as the client’s principal point of contact with Corporate Television to conceptualize the project, secures subject matter experts to prepare the outline and script for taping or broadcast or IVT program, secures focus group participants and secures authorization for funding.

    4. The business unit financial manager transfers funds from the course development project budget to Corporate Television to cover the costs of producing the videotape, broadcast or other services.

    5. The business unit project manager participates in design and development meetings, prepares the focus group moderator’s guide, conducts the focus groups, and prepares the focus group report.

    6. Subject matter experts prepare the content outline and script for the videotape or broadcast, participate in production, and observe production to ensure content validity.

    7. Talent (IRS employees and/or professional actors) attends all scheduled rehearsals, follows instructions of the producer/director, and serves as the presenter or participant in the broadcast program or videotape shoot.

    8. The business unit project manager/sponsor approves the draft script for use with the focus group, reacts to the focus group recommendations, and approves the final script that serves as the basis for the actual production.

    9. The business unit project manager/sponsor approves the final product (videotape or broadcast) and approves the duplication and distribution of taped material.

6.410.1.2.16  (03-12-2009)
Using Task Forces

  1. In certain course development projects, a task force may be used to design and write the course materials.

  2. When planning the size and length of a task force, consider the complexity of the work to be performed, the level of detail to be achieved in the work product, and the course delivery date.

  3. When planning where to conduct a task force, consider these factors:

    1. Location of subject matter expertise

    2. Location of affected industry

    3. Availability of lodging, meeting space, and specialized equipment or materials

    4. Travel costs

6.410.1.2.16.1  (03-12-2009)
Selection Criteria for Task Force Participants

  1. When nominating and selecting participants for task forces, consider the following:

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

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

  2. The standard criteria for nominating and selecting task force participants include the following:

    1. 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, Internal Revenue Manual, Treasury Regulations, Public Laws, and commercial tax services).

    2. 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.

    3. 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.

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

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

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

    7. 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.

    8. 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.

  3. When specialized knowledge, skills, and experience are required for task force participation, these additional criteria are included in the request for nominations.

6.410.1.2.16.2  (03-12-2009)
Recruiting the Task Force

  1. Planning a task force includes determining the size of the task force (number of participants) and any specialized criteria for nominating and selecting the participants.

  2. Ensure that you know the BU requirements for request timelines and advance notification for SMEs to travel.

  3. A request for task force nominations should not ask for employees by name. An individual employee should be name-requested only when his or her expertise is unique or essential to the task force effort.

  4. Offices are advised of the participants selected, and the selected participants receive reporting instructions for the task force event.

6.410.1.2.16.3  (03-12-2009)
Conducting the Task Force

  1. Task force activities include the following:

    1. Providing an orientation to the task force event

    2. Providing training to the participants of the task force, as needed

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

  2. Each member of the task force should know exactly what work he or she is expected to produce. Involving the task force members in the discussion of task force products and standards enables them to develop a sense of ownership and group cohesiveness.

  3. The managers or facilitators of a task force should provide encouragement and support to the task force members by reviewing their work and providing feedback.

  4. The work products of the task force members should be reviewed as early as possible to ensure that they are meeting the standards of product acceptability. In that way, the task force members can adjust the performance of their work as needed.

  5. In many cases, the review of the draft material can/will be conducted at the participant’s POD. If this is the case, the project manager should contact the participant’s manager and secure the manager’s cooperation in providing adequate time and space for the review to take place.

  6. At the end of the task force activity, the task force managers/facilitators should conduct a closeout session with the task force members to review the accomplishments of the task force and obtain feedback on the task force experience.

6.410.1.3  (03-12-2009)
Administering Training Activities

  1. This Subsection provides guidelines and procedures for offices responsible for conducting and managing employee training in the Internal Revenue Service.

  2. This Subsection is organized into the following categories:

    1. General Administration Issues

    2. Training Salary

    3. Scheduling Training Events

    4. Education Professional and Instructor Development

    5. Evaluation Procedures

    6. Training Material

    7. Use of Non-Government Instructors (Contractors)

    8. Testing

    9. Training Performance Information

    10. Attendance at Meetings and Conferences

    11. Off-Site Space for Training

6.410.1.3.1  (03-12-2009)
General Administration Issues

  1. Union agreements and information on the American Council on Education (ACE) are topics covered in this Subsection.

6.410.1.3.1.1  (03-12-2009)
National Agreement

  1. Training will be conducted in adherence with the National Agreement. The National Agreement addresses:

    1. Self-development

    2. Career Management

    3. Career Learning Plans

    4. Employee resources

    5. CPA/Bar Review and Outservice reimbursement

    6. Other training issues

  2. Other areas, such as travel, hours of work and leave issues may be found in various sections of the National Agreement, IRM 1.32.1 - Official Travel Guide, IRM 6.610 - Hours of Duty and Work Scheduling and IRM 6.630 Absence and Leave .

  3. Refer to the National Agreement between Internal Revenue Service and National Treasury Employees Union for details. http://hco.web.irs.gov/apps/na/contract06/index.htm

6.410.1.3.1.2  (03-12-2009)
College Credit for IRS Courses – American Council on Education (ACE)

  1. The American Council on Education (ACE) is the major national coordinating body for post-secondary education that reviews and makes credit recommendations for formal educational programs and courses offered by IRS.

  2. ACE is a program enabling employees to receive college credit for courses.

  3. ACE credit recommendations guide colleges and universities in awarding college credit for courses attended in non-academic settings. Several courses in the management curriculum as well as technical tax courses have been approved by ACE for college credit. For more information about ACE go to: http://www.acenet.edu//AM/Template.cfm?Section=Home

6.410.1.3.2  (03-12-2009)
Training Salary

  1. Employees are paid their salary while in training. The OPM Training Policy Handbook: Authorities and Guidelines covers premium pay provisions or compensatory time-off eligibility. For more information go to: http://www.opm.gov/hrd/lead/pubs/handbook/Training_policy_hndbk04.pdf

6.410.1.3.3  (04-24-2009)
Scheduling Training Events

  1. When scheduling training events:

    1. Avoid weekends, holidays, as well as dates associated with religious observances.

    2. Schedule training for non-day shift employees during their regular tour of duty whenever possible. When it is not possible to do so, change an affected employee’s tour of duty.

    3. Allow appropriate travel time on the beginning and ending days of class to accommodate the majority of participants.

      Note:

      Employees in travel or in training status or on detail adhere to the tour of duty of the organizational segment to which they are temporarily assigned.

  2. Centralized Delivery Services (CDS) will schedule training space based on the annual training plan and adjust to changes in the plan throughout the year.

  3. Training space in CDS sites can also be scheduled by accessing the Training Room Information Management System (TRIMS) via the intranet at http://trims.web.irs.gov

    1. CDS will respond to the request for classroom space within 3 business days.

    2. The requestor will either indicate training supply and equipment support needs by accessing the "Training Supplies" and" Training Equipment" tabs at the top of the Reservation Detail screen in TRIMS at the time of the original request or complete Form 13167, "Request for CDS Classroom and Support." Form 13167 should be submitted to the CDS staff where the event is taking place. If no supplies or equipment are needed, the requestor will insert a comment to that effect.

    3. Requests for reservations must be submitted at least eight weeks in advance of an event, when possible.

    4. Requests for space for training events will take priority over requests for non-training events.

    5. Reservations are not finalized until the requestor has received confirmation from CDS.

    6. Requestors must notify CDS of any changes or cancellations to reservations.

  4. These guidelines also apply to scheduling space in CDS computer training rooms, with the following additional requirements:

    1. The requestor must indicate any special software, hardware, user account, or profile installation needs at least 30 days prior to the event.

    2. Instructors must ensure training profiles, student logins, and student passwords are available for all participants for the specialty applications on which they are being trained (i.e. RTS, SETR, ACS, IDRS, etc.).

    3. Users must notify CDS of any computer malfunctions or technical problems.

6.410.1.3.3.1  (04-24-2009)
Travel

  1. Refer to the Official Travel Guide IRM 1.32.1 for guidance on authorizing training travel and per diem, which is located on the ERC web site: http://publish.no.irs.gov/IRMP01/PDF/39947I06.pdf

6.410.1.3.3.2  (03-12-2009)
Mid-Course Review Guidelines

  1. The CDS Specialist responsible for the course will monitor classes. If specified in the course material and/or requested by the BU, a mid-course review may be required. Generally, mid-course reviews are only conducted for classes that are more than two (2) weeks in length. Refer to the specific course administrative guide or instructor guide for detailed information. Appropriate management officials should be informed of any problems identified through the monitoring activities.

6.410.1.3.3.3  (03-12-2009)
Credit for Continuing Professional Education (CPE) for Certified Public Accountants (CPAs) and Attorneys

  1. Most states require that certified public accountants and lawyers complete a specified amount of Continuing Professional Education (CPE) to maintain their status. Documentation required to substantiate the CPE requirements vary depending on the state.

  2. The National Association of State Boards of Accountancy (NASBA) recognizes sponsors who offer CPE in accordance with nationally recognized standards. Large and Mid-Size Business (LMSB) is a registered sponsor on NASBA’s National Registry of CPE Sponsors for CPAs.

  3. Training courses should be submitted to LMSB Embedded to determine if they qualify for NASBA accreditation.

  4. State boards of accountancy have final authority on the acceptance of individual courses.

  5. LMSB abides by the NASBA standards for CPE program development.

  6. LMSB and CDS retain the student and instructor participation records for a period of five years, and responds to the National Registry of CPE Sponsors about these records. Upon request, LMSB and CDS make the records available for inspection to the National Registry of CPE Sponsors or its designee.

  7. Business Units desiring to have courses reviewed for accreditation as CPE for CPAs, in accordance with NASBA guidelines, should submit the requisite materials to LMSB six (6) weeks prior to initial delivery for courses over four (4) hours and four (4) weeks prior to initial delivery for courses four (4) hours or less. Update the Course Catalog of the Enterprise Learning Management System (ELMS) accordingly once accreditation is completed.

  8. Any education community office desiring to offer CPA CPE credit for courses previously approved must:

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

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

    3. Ensure CPAs are given the opportunity to complete the IRS standardized Level 1 evaluation form as directed by the CDS staff.

    4. Submit record of attendance to CDS to enable them to issue certificates of completion to CPAs who attend.

  9. CPAs who seek to receive CPE credit for an IRS course that has been approved for NASBA CPE credit must:

    1. Attend and complete the appropriate qualifying IRS course.

    2. Have the opportunity to complete the IRS standardized Level 1 evaluation form as directed by the Education Delivery staff.

    3. Comply with respective state requirements.

  10. The amount of CPE credit a CPA will receive will be based on their actual hours of attendance.

6.410.1.3.4  (03-12-2009)
Education Professionals and Instructor Development

  1. Leadership and Cross-Functional (LCF) will issue guidelines to ensure consistent development of education professionals throughout the Service.

  2. A comprehensive and systematic program has been established to meet the developmental needs of the education professional that includes, but is not be limited to, skill building in the areas of:

    1. Basic education functions and responsibilities within IRS

    2. Setting up and administering training classes, including use of the Enterprise Learning Management System (ELMS)

    3. Basic adult learning theories and best practices

    4. Coaching, evaluating, and providing feedback to instructors

    5. Developing lesson plans, instructing and facilitating classroom/e-learning/self-study courses

    6. Competency identification, compiling and analyzing training needs (needs assessment)

    7. Customer service and consulting

    8. Assisting customers to identify, analyze, diagnose and address performance issues

    9. Analyzing performance issues in order to determine the need for course development or revision

    10. Designing course material

    11. Instructional System Design

    12. Criterion-referenced test development (Level 2 Evaluation)

    13. New training technologies and tools for course design and delivery

    14. Oral and written communication

    15. Project management

  3. Additional information on course names and course numbers for training for the education community can be found on the HCO web site.

  4. Leadership and Cross-Functional will review skill levels of education professionals at a minimum biannually and take necessary action to address identified needs.

  5. When needed, Leadership and Cross-Functional will schedule and conduct train-the-trainer classes to meet the needs of the expanded education community.

  6. Leadership and Cross-Functional will gather feedback on the educational effectiveness of these programs and use this information to improve or modify the curriculum as needed.

  7. Leadership and Cross-Functional will develop course materials that support instructor development.

6.410.1.3.4.1  (03-12-2009)
Instructors

  1. This information establishes minimum requirements for instructor selection, training, certification, and evaluation that are applicable to all categories of instructors,( i.e. resident lead, and adjunct instructors, as well as classroom instructors, Interactive Video Teleconferencing (IVT) and Computer Based Training (CBT) instructors, online/virtual classroom (VC) instructors, and On-the-Job Training Instructors (OJT/OJI).

  2. Additional requirements may apply to instructors in specialized areas. Examples include curricula/courses in management training, quality, and conflict management.

  3. The Service is committed to providing employees with high quality training. A key to attaining this critical objective is establishing and maintaining excellence in the quality of instruction provided by our instructors. Excellence in training programs is essential in developing proficient and motivated employees. Since a training program is no better than its instructors, employees selected to instruct must be highly skilled and well-trained.

  4. Employees develop valuable skills when they become instructors. Managers are responsible for creating interest and providing the proper climate within their functional area to encourage prospective instructors to apply for instructor vacancies. Managers must support instructors by releasing them from work assignments and allowing adequate time for instructors to prepare and instruct.

6.410.1.3.4.2  (03-12-2009)
Definitions of Instructors

  1. The term "instructors" refers to lead instructors, resident lead instructors, as well as classroom instructors, On-the-Job-Training instructors, VC instructors, IVT, and CBT instructors, unless otherwise stated. Instructors are considered management officials while performing these duties.

    1. "Classroom instructor" refers to a person who provides extensive and realistic experience to trainees in a classroom setting.

    2. Resident lead instructors (RLI) are subject matter experts (SMEs) selected by Business Units (BUs) to manage teams of instructors on a full time basis for a specified term.

    3. On-the-Job-Training Instructor (OJT/OJI) refers to a person who conducts functional job training (usually for new or recently-hired employees) at the job site through developmental work assignments and who assists trainees in self-instructional and other training programs.

    4. IVT and CBT Instructor refers to a person who manages all aspects (e.g. facilitation of discussions), of delivering an interactive video training (IVT) session or a computer-based training (CBT) session in a classroom setting.

    5. VC instructors are individuals who deliver training or provide a learning experience to trainees using synchronous "virtual classroom " settings or blended learning (for example, a training event conducted via the Virtual Environment (e.g. Centra). VC Instructors have been formally certified to assume Leader Level III (LL III) access to the Virtual Environment. To be certified as a (LL III) VC Instructor, an individual must have met all the basic instructor requirements of their Business Units and completed the VE required courses. Such certification does not in any way change the individual’s existing job classification.

    6. Instructor Cadre refers to a group of trained and certified instructors within each BU, including master faculty members, selected to manage the delivery of various training programs within a BU. There are Instructor Cadres for CPE training, physical classroom training and virtual classroom training.

6.410.1.3.4.3  (03-12-2009)
Instructor Selection and Merit Promotion Policy

  1. The National Agreement stipulates that the selection of classroom and OJT instructor assignments will be made under the competitive selection procedures.

6.410.1.3.4.4  (03-12-2009)
Temporary Instructor Selection

  1. When there are unexpected training needs for which there are no available instructors in the cadre, temporary instructors may be appointed until competitive selections are made. Temporary instructor assignments are made only when no cadre instructors are available.

6.410.1.3.4.5  (03-12-2009)
Instructor Selection Criteria

  1. Instructor cadre vacancies will be formally announced for competitive selection. Applicants will submit applications or resumes. After screening applications, panels may arrange interviews and/or presentations of a simulated lesson by each candidate to determine instructor potential. In selecting instructors, consideration should be given to employees who have:

    1. Expressed interest in instructing

    2. Demonstrated high standards of job performance and technical competence

    3. Demonstrated ability to communicate effectively

    4. Demonstrated success in leading and motivating others

    5. Experience or formal training in adult learning techniques, i.e., college, military services, etc.

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

  2. Employees are required to compete for instructor positions, with the exception of:

    1. Non-bargaining unit employees

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

    3. NTEU instructor selections

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

  3. Applicants for technical instructor positions must be serving in positions that give them the technical expertise to instruct the subjects specified in the vacancy announcement.

  4. In small posts of duty having five or fewer employees in the same occupational series, the selection of OJT instructors is left to management’s discretion. Competitive selection is not required.

6.410.1.3.4.6  (03-12-2009)
Training and Certification of Instructors

  1. This information covers the training and certification needed for all instructors.

6.410.1.3.4.7  (03-12-2009)
Responsibility for Training Instructors

  1. Leadership and Cross-Functional (LCF) is responsible for developing and providing Servicewide instructor training materials. LCF is responsible for training instructors within BUs to effectively teach Servicewide instructor training courses and for conducting research into new instructional methods and media for supporting instructors.

  2. LCF is responsible for the scheduling and training of all classroom and OJT instructors shortly after their selection.

  3. All newly appointed classroom instructors must successfully complete the Servicewide CIT before receiving an instructional assignment. Newly appointed OJT Instructors should complete an OJT Instructor Workshop. Initial instructional assignments should be scheduled no later than six months from completion of CIT.

  4. Additional instructor development opportunities:

    1. Classroom instructors and their managers will identify appropriate additional training needs and opportunities. CDS should arrange for placement of classroom instructors into needed training courses. Creation and implementation of a Career Learning Plan (CLP) is encouraged, with a focus on attending courses that will enhance instructional skills. This may include training in facilitation skills and the effective use of new technological tools (for example: distance learning, Virtual Environment (Centra), computer-assisted training, CD-ROM, etc.).

    2. Training and development of resident lead instructors is the responsibility of the BUs. Through the use of a CLP, resident lead instructors and their managers will create a training plan to meet additional identified needs. The CLP may include such activities as: course design and development; facilitation skills; advanced instructional design; Instructor Trainer Workshop (ITW) for Classroom Instructor Training (CIT); and instruction in new training techniques.

  5. Lead instructors and their managers will identify appropriate additional training needs and opportunities.

  6. The BU training coordinators will arrange for placement of lead instructors into needed training courses.

  7. Lead instructors are encouraged to develop a CLP that will encompass development in such areas as: conflict management; facilitation skills; instructor skills; and advanced instructional techniques.

6.410.1.3.4.8  (03-12-2009)
Instructor Training Courses

  1. The role of the instructor in the IRS varies and includes several distinct delivery systems to present instruction, including: Classroom, IVT, CBT, OJT, online/virtual classroom, and self-study. Each of these modes of instruction requires participation by the instructor who manages the overall learning activity. Consequently, instructors must know the advantages and limitations of each delivery system and the corresponding management role.

  2. Instructor training courses offered by the Service are designed to equip IRS personnel assigned to instructor duties with the knowledge, skill, and abilities required to present interesting, cost beneficial, and effective instruction.

  3. Individuals selected to be classroom instructors must successfully complete Classroom Instructor Training (CIT), Course 9716,Classroom Instructor Training (CIT) (ELMS Item 15382). CIT topics include training objectives, lesson planning, principles of learning, methods of instruction, use of instructional aids, managing the learning environment, and classroom management. CIT participants are given opportunities to practice these skills during multiple teaching exercises.

  4. A Classroom Instructor Recommendation Sheet is completed for each student at the completion of CIT. The original Recommendation Sheet is given to the student during the class close-out. One copy is sent through CDS and the appropriate BU to the student's manager, and one copy will be retained in the instructor cadre file. Unacceptable performance of CIT is discussed with the student and the student's immediate manager.

  5. The requirement for completion of CIT may be waived if:

    1. The instructor has similar instructional experience (i.e. college, school systems, instructing in private sector business, other government agencies, or military services) which is documented.

    2. The instructor can demonstrate effective instructional skills and technical expertise equivalent to those gained by successful completion of CIT. Prospective instructors can prepare and teach a simulated job-related technical lesson to a designated CDS evaluator and Subject Matter Expert (SME) to demonstrate effective instructional skills.

  6. Final certification as a member of the instructor cadre is not given until a student instructor has satisfactorily completed his or her initial instructor assignment (or assignments).

    1. The initial instructor assignment(s) should be of sufficient length and complexity to clearly indicate instructional ability. "Sufficient length and complexity" can depend on a number of factors, including the subject matter, the length and complexity of the lessons or course, and the instructional methodologies used by the instructor. Before an instructor is certified as a member of the instructor cadre, the initial instructor assignments should total at least 10 hours of instructional time. This would allow the new instructor to receive coaching and feedback on his or her teaching performance (in effect, similar to an OJT experience).

    2. Ideally, the initial instructor assignment(s) should be to teach subject matter with which the new instructor is already familiar. This would allow the new instructor to concentrate on perfecting his or her instructor skills and techniques, rather than requiring extensive technical research during prep. (For example, a new Revenue Officer instructor could teach a Revenue Officer Recruit training class.)

    3. If at all possible, the new instructor should not be required to perform the functions of a Lead Instructor during his or her initial instructor assignments(s). This would allow the new instructor to concentrate on perfecting his or her instructor skills and techniques, without the burden of additional administrative class/course duties.

  7. Classroom Instructor Training Refresher (CITR, Course 9716R, Classroom Instructor Training Refresher (CITR) ELMS Item 15383 should be attended by any instructor who has not taught within the previous 18 to 24 months and has not been given an upcoming teaching assignment. CDS may also require attendance at CITR for any new instructor candidate who has not successfully completed his or her first instructional assignment within six months of successfully completing Classroom Instructor Training (CIT).

  8. The requirement for attendance at CITR may be waived at the discretion of the BU training coordinator, depending on the instructor’s background and experience. Possible alternate methods include:

    1. Demonstration of effective instructional skills and technical expertise equivalent to those gained by successful completion of CIT (i.e. prepare and teach a simulated job-related technical lesson to a qualified BU official).

    2. A qualified BU official has personal knowledge of the instructor’s current teaching competencies based on numerous successful teaching assignments and/or outside instructional experience.

  9. Expert instructors selected to teach CIT must complete ELMS Item 15383, Instructor Training Workshop (ITW) for CIT.

  10. Classroom instructors should attend any applicable train-the-trainer classes for specific courses they are assigned to teach.

  11. Individuals selected to teach online virtual classroom classes must successfully complete the following courses:

    1. Course 9716, CIT

    2. Course 13715, Leader Training Modules I-IV

    3. Course 13722, Content Developer Training

    4. Course 13723, Symposium Training Course

    5. Course 25703, Getting Started with PowerPoint 2007

    6. Profiling of "Leader Level III Permission" in the Virtual Environment (VE) Centra

  12. Individuals selected for lead instructor assignments and Resident Lead Instructor (RLI) assignments should complete the self-study Course 9704, Lead Instructor Workshop,ELMS Item 15365 and Course 9711b, Evaluating Instructors ELMS Item 15378 before beginning the assignment.

  13. Course 9715, Completion of Principles of Adult Learning ELMS Item 15381 is required for all instructor-trainers and is highly recommended for all resident lead instructors and other long-term classroom instructors.

  14. Instructors and on-site facilitators for interactive video training (IVT) classes should complete training designed to help them ensure the effectiveness of their IVT assignments. Course 9896b, The Teletraining Toolkit, ELMS Item 15757 is a self-study course on CD-ROM that includes the following topics: Planning and Managing an IVT Project, Designing and Developing the Course, and Instructing a Teletraining Course. Copies of this CD-ROM are available through the IRS Television Studio.

6.410.1.3.4.9  (03-12-2009)
On-The-Job Instructor Training Courses

  1. OJI Training workshops are conducted to train on-the-job instructors and to familiarize them with the OJT program within their function. The BU will work to develop OJI workshop content that provides for general competency in coaching, while being tailored to the specific function needs of their organization.

6.410.1.3.4.10  (03-12-2009)
Utilizing Instructors

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

6.410.1.3.4.11  (03-12-2009)
Instructor Position Descriptions

  1. Only employees who successfully complete the appropriate instructor program (classroom or OJT) will be retained in the applicable instructor cadre and be assigned instructor duties.

  2. If an employee instructs more than 25% of his or her time, the BUs may draw up a statement of differences to their existing Standard Position Descriptions (SPD). For example, a Revenue Agent who instructs as a nonresident member of an instructor team may have a sentence added to his or her regular position description.

6.410.1.3.4.12  (03-12-2009)
Instructor Preparation Time

  1. Unless otherwise specified in individual course administration guidelines, classroom instructors must be allowed, prior to the beginning of class, two hours of preparation time for each hour of training they are to deliver.

  2. Preparation time may be adjusted upward or downward as specific circumstances indicate, as follows:

    1. Preparation time may be reduced for a very experienced instructor, for instructors teaching lessons they have recently taught, and for instructors teaching courses that are conducted using long-established instructional techniques and methods.

    2. Preparation time should be increased for new instructors (to allow for rehearsal and feedback during the preparation period), for instructors teaching newly-developed courses, for instructor teams working together for the first time (to allow for shared rehearsal time), and for instructional assignments to teach highly complex or highly technical courses requiring extensive research and preparation.

  3. OJT instructors will be provided a minimum of one day preparation time, unless other guidelines have been issued.

6.410.1.3.4.13  (03-12-2009)
Instructor Responsibilities

  1. The classroom instructor's (either adjunct or full-time instructor, regardless of the format of the class being taught) responsibilities are to:

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

    2. Review available lesson materials when preparing to teach

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

    4. Review class and individual learning problems with other instructors and, for advanced phases, data from OJT/OJIs

    5. Ensure the technical accuracy of subject matter being taught

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

    7. Conduct learning activities in the class or in small groups

    8. Challenge the intellect of students when delivering course content

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

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

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

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

    13. Complete reports on content, tests, appropriateness of prescribed methods and timeframes, and accuracy/effectiveness of training materials on Form 12462, Instructor’s Lesson/Module Evaluation

    14. Provide lead instructors and/or resident lead instructors with written feedback on lessons taught, as source material for course revision and development, as appropriate

  2. The lead instructor:

    1. Fulfills all the duties of a classroom instructor

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

    3. Acts as a temporary leader of an instructor team and a group of students/participants

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

    5. Evaluates the instructional performance and technical expertise of other members of the instructor team for which he or she is assigned as the lead (including prep activities, lesson plans, and other assigned duties)

  3. The resident lead instructor:

    1. Provides appropriate leadership, guidance, and direction to classroom instructors

    2. Evaluates the instructional performance and technical expertise of classroom instructors and/or other resident lead instructors

    3. Keeps current on the latest developments of his/her fields of expertise (for example: attends relevant Continuing Professional Education (CPE) sessions

    4. Leads/participates in course design and development efforts for assigned program areas (including task forces)

    5. Gathers, analyzes, and uses feedback from instructors to improve existing courses and as a basis for new course development

    6. Plans work to be accomplished by SMEs or instructors; sets and adjusts short-term and long-term priorities, and prepares schedules for completion of assigned work

    7. Adjusts work procedures within his/her team to accommodate resource allocation decisions made at higher levels

    8. Oversee the development of technical data, estimates, statistics, suggestions, and other information useful to higher-level managers in determining which goals and objectives to emphasize

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

    10. Evaluate the effectiveness of training using systems analysis techniques, management information systems data, and contacts with customers, and other sources, engaging internal and external stakeholders in joint efforts for process improvements

    11. Evaluate work performance of team members

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

    13. Identify developmental and training needs of team members and coordinates with manager to arrange for the needed development and training

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

    15. Promote and stimulate team interactions, recognizes and recommends awards

    16. Maintain individual credibility with others on technical matters including actively seeking and identifying opportunities to improve professional, technical skills and abilities, consulting with the right resources, and focusing specialist activities towards education and career management

  4. The On-The-Job Training Instructor (OJT/OJI)

    1. Analyzes trainee performance and determines a course of action to resolve obstacles to learning

    2. Provides feedback to trainees on their performance and counsels them when appropriate

    3. Maintains written documentation of trainee performance and counseling

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

6.410.1.3.4.14  (03-12-2009)
Completion of Post-Training Duties

  1. Classroom instructors will be allowed sufficient time to complete post-training duties. These duties may include: compiling Level 2 data and submitting a report to CDS, for recordation; completing written feedback and documentation in the Classroom Performance Summary Guide, and any other duties as required.

  2. OJT/OJI instructors must complete end-of-OJT/OJI evaluations as required by the BU.

6.410.1.3.5  (03-12-2009)
Evaluation Procedures

  1. These evaluation procedures apply to both IRS and contract instructors (including reemployed annuitants).

  2. Instructors are evaluated using Form 12088, Evaluation of Instructor Competencies (rev. 7-2003), see Exhibit 6.410.1-1

  3. For guidance on how to use Form 12088 when evaluating classroom, IVT, or online instructors, refer to the following:

    1. General Guidelines When Performing Instructor Evaluations, Exhibit 6.410.1-2

    2. Elements & Standards Guidance for Evaluating Classroom Instructors, Exhibit 6.410.1-3

    3. Elements & Standards Guidance for Evaluating Interactive Video Training (IVT) Instructors, Exhibit 6.410.1-4

    4. Elements & Standards Guidance for Evaluating Online Instructors, Exhibit 6.410.1-5

  4. Each new instructor should begin his or her initial teaching assignment(s) within six months after completion of CIT and be evaluated during the initial teaching assignment(s). Other instructors should be evaluated as requested by management or when deemed appropriate and feasible to ensure the quality of training in the IRS. BU training coordinators and CDS training managers are responsible for arranging and coordinating the evaluation of instructors.

  5. Evaluations should be based on actual observations of the instructor’s performance while teaching and should be made by a qualified evaluator from the CDS organization. The evaluator will assess the instructor's application of sound instructional methods and practice.

  6. Evaluators should use Form 12088, Evaluation of Instructor Competencies (see Exhibit 6.410.1-2) as a guide when evaluating an instructor’s performance. Although all factors on the form should be considered, certain factors may be more applicable than others in some situations. The main emphasis, however, in all evaluations should be on student achievement of instructional objectives. The ultimate goal of effective instruction is enhanced performance back on the job.

  7. The observation period to ascertain an instructor’s performance should be of sufficient duration and/or made frequently enough to allow an accurate and complete evaluation of that person’s instructor skills and technical knowledge. The length of a given observation period and/or the number of observations required to make an effective evaluation can depend upon a number of factors, including the subject matter being taught, the length and complexity of the lesson or of the entire course, the experience of the instructor being evaluated, and the instructional methodologies being used by the instructor. Some instructors may need to be evaluated more often than others.

  8. Instructor evaluations may also take into account a variety of information sources. Examples include:

    • Test results on topics taught by the instructor

    • Instructor specific comments from mid-course reviews and/or Level 1 evaluation forms

    • Discussions with the lead instructor

    • Examination of administrative paperwork prepared by the instructor such as annotations to student evaluation guides, written records of student counseling sessions, etc.

  9. The evaluator should discuss the evaluation with the instructor and provide the instructor with a copy of the Form 12088. Copies of the completed form should be processed in accordance with procedures established by the instructor’s BU. Generally, a copy is given to the instructor’s manager, and a copy is retained by CDS.

  10. If an instructor disagrees with an evaluation, he or she will have an opportunity to discuss the evaluation with the appropriate CDS Site manager before the evaluation is shared with the instructor’s manager of record.

  11. If any Competency Area of an instructor’s evaluation is rated "Needs Improvement (NI)" , the instructor should receive appropriate counseling, including suggestions for improving performance. The instructor’s manager, in conjunction with the BU training coordinator's staff, should ensure that the instructor receives appropriate development assignments and/or training. If in any subsequent instructional assignment that Competency Area is again rated "Needs Improvement (NI)" , the instructor should be removed from the instructor cadre.

6.410.1.3.5.1  (03-12-2009)
Evaluation Procedures for On-the-Job Training

  1. An On-The-Job (OJT) instructor should be evaluated as outlined in the appropriate Business Unit OJT/OJI Guide. The emphasis of the evaluation should be on trainee achievement of the instructional objectives. The ultimate goal of any effective instruction is enhanced student performance.

  2. Managers evaluate part-time OJT instructors based on the whole range of OJT activities.

6.410.1.3.5.2  (03-12-2009)
Maintenance of Evaluations/ELMS Input/Update

  1. Instructor cadre information must be updated according to ELMS procedures.

6.410.1.3.6  (03-12-2009)
Training Material

  1. CDS will order all training material.

  2. Document 6398A, The Training Publication Distribution System (TPDS) Course Catalog,contains the titles and descriptions of TPDS materials. The catalog lists Primary, Support, Miscellaneous and other material that may be ordered by using Form 5542, TPDS Training Requirements or Form 5542-A, TPDS Casual Requirements.

  3. The W&I Submission Processing Training Publications Milestone process is used to order materials for W&I Submission Processing classes. A Milestone Transmittal, which contains detailed information on the books ordered by each Submission Processing Center, will be issued annually. The material listed will be printed and shipped to the sites in time to meet the in-field dates listed on the Milestone. Project Manager (PM) names and telephone numbers can be obtained at: http://spdchomepage.enterprise.irs.gov/Current%20SPDC%20Projects.htm

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

6.410.1.3.7  (03-12-2009)
Use of Non-Government Instructors (Contractors)

  1. It is IRS practice to procure the services of non-government instructors at fair and reasonable prices calculated to result in the lowest overall cost to IRS. The authorized contracting officer determines whether a price is fair and reasonable.

  2. When procuring non-government instructors, follow applicable contracting procedures as prescribed by procurement, at http://awss.procurement.irs.gov/howto/prereq.htm Request for services must specify the following:

    1. Amount of instructional time required (student contact)

    2. Dates, times, and places instruction is to be given

    3. Whether pre course and post course administrative meetings are expected, and if so, what performance is required from the instructor

    4. Whether any reports, oral or written, are required, and if so the format and submission schedule

    5. The extent and nature of any required IRS pre course review of the proposed instruction, the nature and extent or IRS control of content and methodology, and the freedom or requirement to use or not use instructor’s own references and supplemental material

  3. In agreeing to a fair market value, IRS must consider the following factors:

    1. The extent of the instructor’s reputation, personal acceptability, standing in the professional field and current professional efforts such as writings, research, and work with other internal and external groups

    2. The professional fee that an instructor received in the past from IRS and other organizations for the same or similar services

    3. The professional fee that IRS gave to others of similar competence for the same or similar services

    4. The comparison with other possible choices of non-Government instructors for the same or similar services

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

6.410.1.3.7.1  (04-24-2009)
Security Clearance Requirements

  1. No special security clearance checks are required for persons who perform training services on behalf of an organization as long as the contractor does not meet the criteria of "staff like" as referenced in security manual TDP 71.10 at: http://intranet.treas.gov/securitymanual/td15-71/documents/Ch2_Sec2.pdf and IRM 1.23.2.2 at: http://publish.no.irs.gov/IRM/P01/PDF/30602B03.PDF. It is sufficient to determine that the contracted organization is eligible and competent to provide the training.

6.410.1.3.8  (03-12-2009)
Testing

  1. The criterion-referenced approach to testing is to be used throughout the training system. This is also known as mastery testing. This approach to testing ensures that training builds competencies. A criterion test focuses on the application of knowledge and skills required to perform job-related tasks. Enabling Learning Objectives (ELOs) build toward Terminal Learning Objectives (TLOs). TLOs relate to job tasks. Therefore, tests must relate to job tasks and must be performance-oriented. All tests must also be valid and reliable as appropriate. The extent and rigor of the validation process depend upon the uses to which test data will be put.

6.410.1.3.8.1  (03-12-2009)
Development of Test Items

  1. Testing must be administered in classes conducted for courses that require Level 2 Evaluation. At a minimum, there must be a final or " mastery" test of the terminal objectives. Pre testing and post testing may also be conducted.

  2. Test development is an integral part of the course design and development process. Course developers or program managers charged with the responsibility for developing/revising courses are also responsible for developing/revising test items and tests that measure the course objectives.

6.410.1.3.8.2  (03-12-2009)
Distribution of Tests

  1. Tests, with instructions and scoring keys, will be provided to the respective CDS staffs handling course delivery prior to instructor preparation if this information is not already provided in the Instructor Guide. The CDS staff will ensure that test materials are timely and securely delivered to the training site. CDS will work with the Embedded L&E to ensure that either the actual tests or test results are returned to the course development project manager.

  2. In order to expedite mailing and to ensure the security of tests, scoring keys, and test results data, registered mail or express mail will be used. The test and the answers to the test should be mailed separately.

6.410.1.3.8.3  (03-12-2009)
Security Guidelines for Tests and Test Materials

  1. Tests, scoring keys, and test results data are confidential and must be safeguarded accordingly. The materials must be handled with utmost care at all times to ensure that they are seen only by authorized persons. Employees having access to test materials are responsible for ensuring their security.

  2. All offices that have custody of test materials should, at a minimum, store this material in metal file cabinets without outside labeling as to the exact contents. The cabinets will be locked and only persons having a valid need should know the combination of the lock or location of keys to the cabinet(s).

  3. Instructors must receive the test(s) at the beginning of their preparation time and ensure security of the tests and scoring keys through administration, scoring, test de-briefing, and data compilation. Afterwards, instructors must return all tests (completed and otherwise) and scoring keys to CDS staff for control and security.

6.410.1.3.8.4  (03-12-2009)
Test Results Data

  1. Personnel responsible for test administration will maintain test results data in a secure system of records, For Official Use Only, access to which is on a need to know basis.

    Note:

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

6.410.1.3.9  (03-12-2009)
Trainee Performance Information

  1. Classroom performance data includes information concerning trainee test results, classroom attendance, participation, and other indicators of trainee accomplishments, motivation, interest, attitude, or learning ability.

  2. At an appropriate checkpoint during classroom training, designated BU personnel—with the assistance of the instructor(s)—will determine whether any trainee is at risk of failure or whether performance is otherwise substandard. The trainee first should be counseled.

  3. If trainee performance does not improve as a result of counseling, the instructor will notify the designated management official of the BU.

  4. Decisions to remove a trainee from a training course may not, however, be based solely on data from unvalidated tests.

  5. Each trainee’s performance in a course will be summarized to include, at a minimum, a list of the training objectives met and the training objectives not met. The instructor will provide this report to the trainee’s manager.

  6. ELMS Training History will be completed in accordance with ELMS procedures.

  7. If a trainee is required to complete a course which is a prerequisite to another course, he or she should meet the minimum standard for the prerequisite course before being admitted to the advanced or other course. In those exceptional situations in which a functional manager elects to renominate a trainee for the same course or nominate a trainee who has not completed the prerequisites for a course, the reasons for the nomination should be stated in a memorandum attached to the certification.

6.410.1.3.10  (03-12-2009)
Attendance at Meetings or Conferences

  1. Meetings and conferences often provide an important opportunity for improving the effective management of agency programs. The IRS may pay an employee's expenses for attending a meeting or conference as a training expense (SF-182) when:

    1. The purpose of the conference is educational

    2. The content is germane to improving the employee's performance

    3. Most of the conference consists of planned, organized exchanges of information between presenters and audience

    4. The employee will derive developmental benefits through attending

6.410.1.3.10.1  (03-12-2009)
Support for Employee Organization (EO) Conferences and Training Events

  1. In accordance with governing Office of Personnel Management regulations, the IRS has recognized a number of employee organizations. Separate and distinct from the National Treasury Employees Union (NTEU) and the various associations that represent management interests, these EOs often sponsor annual conferences or training events. To the extent that those events promote the Service’s mission and goals, and are otherwise consistent with fiscal and legal constraints, the IRS will continue to support them. This guidance establishes the conditions under which the Service will support attendance on official time and at the agency’s expense (to include payment of conference fees, travel expenses, and per diem) at subject conferences. These guidelines apply only to organizations covered by paragraph A.2 of the IRS Employee Organization Policy, dated September 2, 2003.

  2. For officials and employees attending EO conferences or training events in an official capacity (that is, by virtue of their official position), IRS will fund travel, per diem, and any applicable conference fees and expenses. Such funding will be provided where an employee or official is invited to speak or make a presentation in connection with his or her official IRS position, or where the employee’s official IRS program responsibilities dictate attendance (e.g., an Equal Employment Opportunity (EEO) official, Human Resources (HR) official, or IRS recruitment community outreach liaison).

  3. For attendance in other than an official capacity, the IRS will make available a limited amount of training funds to support the attendance of employees at approved EO conferences. In this regard, Business Units may expend up to, but may not exceed, one-half of one percent (.5%) of their annual training budget allocation. Actual funding in support of attendance, however, will depend upon the demonstration by the sponsoring EO that the conference will provide training that will enhance an employee’s ability to perform his or her official duties or prepare them for other career opportunities.

  4. LEADS, Human Capital Office, will determine the extent to which EO conferences qualify as training events. In making this determination, HCO will apply guidelines set forth in the Internal Revenue Manual, as well as the proscriptions established in the annual IRS appropriation, (Certification of Compliance with Section 621). In this regard, the Service will not authorize as training any conference or event (or portion thereof ) that focuses on exercise activities, health and wellness, or general mental health or physical fitness or well-being. In addition, social activities and matters that are strictly internal to the EO (such as the organization’s business, membership recruiting, dues, etc.) will not be supported as training.

  5. For each fiscal year, EOs that intend to request Service training funds in accordance with the above guidelines must submit a detailed description of their conference or training agendas to LEADS by the deadline established by the Director. Requests must provide:

    1. A summary description of the overall conference agenda and content, as well as a description of each course, workshop, or session offered; the presenter(s) and/or participant(s) in such sessions; session duration; and training methods to be employed.

    2. An indication as to how employee attendance at the overall conference, as well as in individual sessions, will contribute to the Service’s mission, individual and/or overall workforce development, or other business objective.

    3. A proposed end-of-conference training evaluation methodology that is consistent with IRS policy and standards.

    4. Certification of compliance with the annual IRS appropriation language.

  6. Learning, Education and Delivery Services, Human Capital Office, will announce a schedule of approved conferences at the beginning of the fiscal year. This will enable management to plan and budget for EO conferences and training events in a manner that meets business needs and provides equitable support for employee organizations. However, management will retain responsibility for deciding on individual employee attendance, within overall policy and budget limitations and subject to workload considerations. In this regard, note that employees may be authorized, consistent with leave approval procedures, the use of annual leave or leave without pay to attend EO conferences at their own expense. http://hco.web.irs.gov/pdf/eo-policy2006.pdf

6.410.1.3.11  (03-12-2009)
Off-site Space for Training

  1. If a request for training space received by CDS cannot be approved because the CDS does not have available rooms for the specified time frame or class size, CDS will check for any available and appropriate other government space. When local off-site space for training is the only alternative, CDS will complete a cost comparison of off-site space and provide the BU with a completed Form 10416, "Request for Use of Off-Site Facilities." The form certifies that no CDS or other government space is available that can accommodate the event and provides cost information on three (3) available facilities. a cost comparison will accompany the completed Form 10416. The BU representative will secure funding and notate the Form 10416 with site selection and funding codes. CDS will input the RTS request using the BU funding codes. CDS will ship or deliver training supplies to the selected facility based on the information provided on Form 13167, "Request for CDS Support." Should storage of equipment and materials be necessary, CDS will make the arrangements with costs being paid by the BU. It should be noted that at times there might not be off-site space available in a local area even though numerous options were researched.

Exhibit 6.410.1-1  (03-12-2009)
Evaluation of Instructor Competencies

Exhibit 6.410.1-1 Form 12088, Evaluation of Instructor Competencies can be accessed at: http://core.publish.no.irs.gov/forms/internal/pdf/26483g03.pdf

Exhibit 6.410.1-2  (03-12-2009)
General Guidelines When Performing Instructor Evaluations

Exhibit 6.410.1-2 General Guidelines When Performing Instructor Evaluations can be accessed at: http://hco.web.irs.gov/pdf/guidelines.pdf

Exhibit 6.410.1-3  (03-12-2009)
Elements and Standards Guidance for Evaluating Classroom Instructors

Exhibit 6.410.1-3 Elements and Standards Guidance for Evaluating Classroom Instructors can be accessed at: http://hco.web.irs.gov/pdf/elemstandclassrm.pdf

Exhibit 6.410.1-4  (03-12-2009)
Elements and Standards Guidance for Evaluating Interactive Video Training (IVT) Instructors

Exhibit 6.410.1-4 Elements and Standards Guidance for Evaluating Interactive Video Training (IVT) Instructors can be accessed at: http://hco.web.irs.gov/pdf/elemstanivtinst.pdf

Exhibit 6.410.1-5  (03-12-2009)
Elements and Standards Guidance for Evaluating On-Line Instructors

Exhibit 6.410.1-5 Elements and Standards Guidance for Evaluating On-Line Instructors can be accessed at: http://hco.web.irs.gov/pdf/elemstandonline.pdf


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