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of business units Instructors or Speakers

Delivery

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

Centralized Delivery Services (CDS) or business units will provide written observation results to instructors within 15 business days from the date the observation occurred. Results will be documented using Form 12088, Evaluation of Instructor Competencies.

CDS will add and update all ELMS data and close scheduled offerings in the Learning Event Recorder in ELMS within 10 business days after the class ends.

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

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