of business units Instructors or Speakers›Note:
Instructor Evaluation Procedures
Internal Revenue Manual Part 6. Human Resources Management · 2026-10-03 edition · updated 2026-10-04 · United States
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These evaluation procedures apply to both IRS and contract instructors (including reemployed annuitants).
Instructors are evaluated using Form 12088, Evaluation of Instructor Competencies (rev. 7-2003), see Exhibit 6.410.1-1, Job Aids for Evaluating Instructors.
For guidance on how to use Form 12088 when evaluating classroom, Interactive Video Training, or virtual instructors, refer to the following in Exhibit 6.410.1-1, Job Aids for Evaluating Instructors:
General Guidelines When Performing Instructor Evaluations
Elements & Standards Guidance for Evaluating Classroom Instructors
Elements & Standards Guidance for Evaluating VEC Webcast Instructors
Elements & Standards Guidance for Evaluating Virtual Instructors
Each new instructor should begin his or her initial teaching assignment(s) within twelve months after completion of Classroom Instructor Training or Virtual Classroom Instructor Training, as applicable, and be evaluated during his/her initial teaching assignment(s). Other instructors should be evaluated as requested by the business unit management or when deemed appropriate and feasible to ensure the quality of training in the IRS. business unit Training Coordinators and Centralized Delivery Services training managers are responsible for arranging and coordinating the evaluation of instructors.
Evaluations should be based on actual observations of the instructor’s performance while teaching and should be made by a qualified evaluator (i.e., Human Resources Specialist, Education Services Consultant, Lead Instructor, Resident Lead Instructor and a Subject Matter Expert (SME) who has successfully completed (ELMS 15378), Evaluating Instructors). The evaluator and the SME will collaboratively take into account the technical and procedural accuracy of the instruction in addition to the application of sound instructional methods and practice.
Evaluators should use Form 12088, Evaluation of Instructor Competencies (see Exhibit 6.410.1-1) as the 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 job performance.
The observation period to determine the effectiveness of 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. (In the absence of other mitigating factors, a 1-hour observation period is likely to provide the best opportunity for observing the full range of an instructor’s skills.) Some instructors may need to be evaluated more often than others.
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; and
Examination of administrative paperwork prepared by the instructor such as annotations to student evaluation guides, written records of student counseling sessions, etc.
The evaluator should discuss the evaluation with the instructor (either in person, by phone or via Skype, as needed) 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 business unit. A copy is given to the instructor’s manager and a copy is retained by Centralized Delivery Services (CDS).
If an instructor disagrees with an evaluation, he or she will have an opportunity to discuss the evaluation with the appropriate CDS Site manager or technical skills evaluator before the final evaluation is shared with the instructor’s manager of record.
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 business unit Functional Training Coordinator's staff, should ensure that the instructor receives appropriate developmental assignments and/or training. If in any subsequent instructional assignment that Competency Area is again rated "Needs Improvement (NI)" , the business unit should consider removing the instructor from the instructor cadre.
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