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Training Development Quality Assurance System (TDQAS)

Internal Revenue Manual Part 6. Human Resources Management · 2026-10-03 edition · updated 2026-10-04 · United States

To ensure the development of quality training, the IRS uses an instructional design model that guides the process of training assessment, analysis, design, development, implementation, and evaluation. This model is called the "Training Development Quality Assurance System," or TDQAS.

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

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

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

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

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

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

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

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

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

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

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▸Contents — Internal Revenue Manual Part 6. Human Resources Management

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