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of business units Instructors or Speakers›Note:

Trainee Performance Information

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

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

At an appropriate checkpoint during classroom training, designated business unit 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.

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

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

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.

The Enterprise Learning Management Systems (ELMS) Training History will be completed in accordance with ELMS procedures.

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 re-nominate a trainee to complete the same course again, 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.

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

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