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of business units Instructors or Speakers›Note:›Leadership Training Policies and Procedures

Training Temporary and Seasonal Managers

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

The Wage and Investment (W&I) Leadership Governance Board approved a proposal to establish a separate curriculum for front line seasonal and cadre managers. After discussions with Human Capital Office (HCO) Leadership and Cross Functional Training (LCF) and Centralized Delivery Services (CDS) this curriculum was developed and approved by all parties.

It is to be used only for W&I seasonal/cadre managers who support filing season (primarily located in Accounts Management and Submission Processing).

The local organizations will schedule the classes to fit their schedules.

They are responsible for loading the seasonal curriculum in the manager’s ELMS Learning Plan, securing instructors and classrooms, with assistance from CDS when needed.

All other new W&I permanent managers will be trained according to HCO guidelines and time frames for attending the training.

W&I will conduct separate Fundamental Management Skills and Front Line Managers Course programs for seasonal/cadre managers.

Participants will be scheduled.

Certified LCF instructors will be used.

Approved instruction will be followed except as noted in the W&I Seasonal and Cadre Front Line Manager Training Outline.

LCF will establish separate ELMS numbers for these classes so they can be differentiated from the cross-functional programs attended by permanent managers.

The curriculum for W&I front line seasonal and cadre managers is outlined at: http://hco.web.irs.gov/pdf/SeasCadreMgTrain%20Agremt.pdf.

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

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