Note:

If a student misses a cumulative performance-based Level 2, the instructor will determine if the Level 2 can be rescheduled on a case-by-case basis. If it cannot, the student will not receive credit for completing the course.

If costs (registration and travel) are associated with the time missed, the student’s business unit may be responsible for those costs.

An IRS employee may attend an event, such as a conference or training event, as a participant in a planned program; a speaker, panelist, or other form of presenter; a host, planner, or in an oversight or facilitation capacity; an observer; an exhibitor; or in any other capacity approved by IRS management. When planning events attended by IRS employees or individuals invited at IRS expense or participating in events hosted by other organizations offices, the following should be considered:

Limiting employee participation to the minimum number of attendees determined by management to accomplish the IRS mission considering the total travel expenses incurred when selecting attendees;

Maximizing the use of conference calls and web-based communications whenever possible to minimize non-mission critical travel and conference-related expenses in lieu of in-person attendance at a conference;

Limiting the number of employees attending a conference, and ensuring the widest cross-section of office attendance, if a conference topic affects multiple offices; and

Should take advantage of discounted and/or early bird registration fees.

Attending events hosted by IRS or other organizations:

Employees must comply with Federal Travel Regulation including those governing the use of the travel card, Servicewide Travel Policies and Procedures- Travel Card Program IRM 1.32.10 found at:http://irm.web.irs.gov/Part1/Chapter32/Section4/IRM1.32.4.asp. This includes the requirement to reduce the corresponding portion of their meals and incidental expenses (M&IE) per diem rate on a travel voucher if the employee is in temporary duty status and the conference (government or non-government). If approved in advance, full M&IE may be authorized for a traveler unable to consume the furnished meal(s). See the Federal Travel Regulation (301-11.18) for further information.

Employees need to be aware of the ethics rules regarding accepting gifts. Gifts from a prohibited source are not permitted because of an employee’s official position. Gifts do not include soft drinks, coffee, doughnuts, or similar modest refreshments that are not part of a meal; greeting cards, plaques, certificates, trophies, and other items with little value that are intended for presentation; or anything for which an employee pays market value (e.g., the retail cost or the face value of a ticket). See the link above for Servicewide Travel Policies and Procedures- Approval Process for Event Related Spending IRM 1.32.10 travel requirements at: http://irm.web.irs.gov/Part1/Chapter32/Section10/IRM1.32.10.asp.